Ajit K.Sengupta, J. - (1.) In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred to this court pertaining to the assessment years 1982-83 and 1983-84 : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the additional or extra rent attributable to preceding years of account which could not be taxed under Section 22 of the Act should, instead, be taxed under the head "Income from other sources"
(2.) The facts giving rise to an identical question for both the years are as under : The assessee derives income, inter alia, from house property being the premises known as "Hamilton House" at Connaught Place, New Delhi. The assessee received an aggregate amount of Rs. 9,70,960 by way of rent from as many as six tenants. This rent is attributable to 12 months, comprised in the previous year ending October 31, 1981, relevant to the assessment year 1982-83. The said amount represented what may be called the "odd rent".
(3.) It would appear that, as a sequel to negotiations going on for quite some time, higher rents were agreed to by some tenants with retrospective effect. Consequently, during the year of account ending October 31, 1981, relevant to the assessment year 1982-83, the assessee received an aggregate amount of Rs. 1,52,094.20 as arrears of rent relatable to the period from July, 1979, to October, 1980, relevant to the earlier assessment year. The assessee, it would appear, also received a further sum of Rs. 1,30,430 pertaining to the year of account relevant to the instant assessment year 1982-83 but after the close of the relevant year of account. The Income-tax Officer included both the amounts as the gross rent for the said accounting year, though the first amount of Rs. 1,52,094.20 relates to the earlier accounting period, namely, July 1979, to October, 1980.;