Malik, J - (1.)This is a reference under Section 66(1), Income-tax Act (11[XI] of 1922) by the Income, tax Appellate Tribunal.
(2.)Raja Bahadur Major Raja Durga Narain Singh of Tirwa owned considerable property in the district of Farrukhabad. During the assessment for the year 1941- 42 the Income-tax Officer included the income derived from toddy, sale of grass, sale of moonj and patawar, fisheries, sale of jungle trees and sale of mangoes as income which was assessable to income-tax. An objection was raised on behalf of the assessee that the income from the sources mentioned above was agricultural income and. the Income-tax Officer was, therefore, not entitled to include the amount in the assessable income of the assessee. The Income-tax Officer had also included interest from the arrears of rent received by the assessee as taxable income.
(3.)The assessee appealed to the appellate Assistant Commissioner of Income tax who, however, upheld the decision of the Income-tax Officer.