Appeal dismissed, income classification upheld. Tribunal finds no distinction, affirms CIT (A) order.

The appeal was dismissed, and the order confirming the classification of income from license fee as income from house property was upheld. The Tribunal found no distinction in the facts for the year under consideration compared to previous years where the income was treated similarly. The Tribunal also noted that the previous Tribunal orders were not stayed by the High Court, leading to the affirmation of the CIT (A) order. The Tribunal distinguished a case law cited by the assessee, emphasizing the differing facts and ultimately rejecting the appeal.

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Issues:
1. Classification of income from licence fee as income from house property or business income.

Analysis:
The appeal was filed by the assessee against the order upholding the assessment of the income from licence fee as income from house property instead of business income. The assessee was engaged in job work for auto batteries and declared gross receipts from job work and income from licence fee. The Assessing Officer treated the licence fee as income from house property based on previous Tribunal orders in the assessee's case for earlier assessment years. The CIT (A) confirmed this action.

The assessee argued that the Tribunal orders from the earlier years were challenged before the High Court and relied on a case law where income from property taken on lease was considered as business income. The Revenue, however, supported the impugned order, stating that the previous Tribunal findings were undisturbed. The Tribunal noted that for the earlier years, the licence fee was considered income from house property and found no difference in the facts for the year under consideration. As the Tribunal orders were not stayed by the High Court, the CIT (A) order was upheld.

Regarding the case law cited by the assessee, the Tribunal distinguished it, stating that the facts were different as the Tribunal did not hold the licence fee as income from house property in that case. Consequently, the assessee's appeal was rejected, and the order confirming the income classification as income from house property was upheld. The appeal filed by the assessee was dismissed, and the decision was pronounced in open court on a specific date.

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