MISC. APPEAL No.216 OF 2000 (Against the order dated 30.11.1999 passed by Income-Tax Appellate Tribunal Patna Bench, Patna, in I.T.A. No. 105/Pat/1997). ----------- COMMISSIONER OF INCOME TAX & ANR. --------Appellant Versus DEOKI NANDAN KEJRIWAL --------- Respondents W I T H MISC. APPEAL NO. 281 OF 2000 (Against the order dated 27.1.2000 passed by Income-Tax Appellate Tribunal Patna Bench, Patna, in I.T.A. No. 274(Pat)/1997). --------- COMMISSIONER OF INCOME TAX & ANR. --------Appellant Versus DEOKI NANDAN KEJRIWAL --------- Respondents W I T H MISC. APPEAL NO. 282 OF 2000 (Against the order dated 27.1.2000 passed by Income-Tax Appellate Tribunal Patna Bench, Patna, in I.T.A. Nos. 273 (Pat)/1997). ---------- COMMISSIONER OF INCOME TAX & ANR. --------Appellant Versus DEOKI NANDAN KEJRIWAL --------- Respondents ---------- For the Appellant : Mr. Harshwardhan Pd. Sr. Standing Counsel Mrs. Archana Sinha, Jr. Standing Counsel. For the Respondent : None. - 2 - P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KR. PRASAD THE HON’BLE DR. JUSTICE RAVI RANJAN. Prasad & Ranjan : JJ. All these appeals have been directed to be heard on the following substantial question of law: “Whether the income of the assessee is to be assessed as the income from the business or income from the house property”? Mr. Harshwardhan Prasad, appearing on behalf of the Revenue, very fairly states that the matter stands concluded by the judgment of this Court in the case of Commissioner of Income-Tax, Bihar, Patna & Anr. Vs. Sree Lal Kejriwal Atmaram Kejriwal, 2008 (2), BBCJ, 653. In the said case, it has been held that the rental income derived by the assessee does not come within the head “Income from the house property” or assessable under the head “Income from business”. The reasoning and the conclusion of the said case apply with equal force in these appeals also. Accordingly, we are of the opinion that the income of the assessee is to be assessed as income from the business and not as income from the house property. In the result, we do not find any merit in all these appeals and they are dismissed accordingly. Patna High Court Dated 8th Sept.2008 NAFR/S.Ali (Chandramauli Kr. Prasad, J.) (Dr. Ravi Ranjan, J.)