1981 (4) TMI 135

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....ition of Rs. 5,000 towards the income from the Hotel. 2. The assessee during the accounting period relevant to the asst. yr. 1974-75 derived income from the Inn known as Natraj Vishram-Grah which provided boarding facilities. It had 17 rooms and one common hall. This was the first year when the assessee derived income from this source. The total income from the lodge was shown at Rs. 29,633 and....

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....ounts and the receipt-register was duly inspected by the police authorities, and, in these circumstances, there was no scope for estimated income from the lodge. It was also pleaded that the assessee never charged any rent for the hall. Further, it was submitted that in the succeeding year the net income from this source at Rs. 9,449 was accepted by the ITO. 5. In my opinion, there is force in ....