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2008] 307 ITR 243 [2009] 176 TAXMAN 326 (CAL.) (FB) HIGH COURT OF CALCUTTA (FULL BENCH) P.G. & Sawoo (P.) Ltd. v. Assistant Commissioner of Income-tax* , Circle 5(4), Calcutta SURINDER SINGH NIJJAR, CJ. PINAKI CHANDRA GHOSE AND BISWANATH SOMADDER, JJ. APO NO. 587 OF 1994 W.P. NO. 1690 OF 1994 SEPTEMBER 26, 2008 Section 22 of the Income-tax Act, 1961 - Income from house property - Chargeable as - Whether facts in Hamilton & Co. (P.) Ltd. v. CIT [1992] 194 ITR 391 (Cal.) and Hope (India) Ltd. v. CIT [1999] 238 ITR 740 / 105 Taxman 723(Cal.) were not identical and, therefore, there is no conflict in said two decisions of Division Bench - Held, yes FACTS A reference had been made by the Division Bench of the High Court on the question whether there is a direct conflict of decisions delivered by the Division Bench in the case of Hope (India) Ltd. v. CIT [1999] 238 ITR 740 / 105 Taxman 723 and in the case of Hamilton & Co. (P.) Ltd. v. CIT [1992] 194 ITR 391 (Cal.). In the case of Hamilton & Co. (P.) Ltd. (supra), the question related to whether additional or extra rent attributable to preceding years of account, which could not be taxed under section 22, should be taxed under the head 'Income from other sources'. The Division Bench of the High Court held that the receipt of arrears of rent cannot, by any stretch of imagination, be said to have shed its character as rent from property and to have ceased to be liable to tax as income from house property. In the case of Hope (India) Ltd.(supra), the Division Bench considered the said and held that the questions, which had been raised in Hope (India) Ltd.'s case (supra), had not been raised in the case of Hamilton & Co. (P.) Ltd. (supra). The Division Bench also held that an agreement entered into between the parties, in terms of which the quantum of rent is determined with retrospective effect, does not come within the purview of any of the provisions of section 5 aforementioned and, thus, a claim made by a landlord for enhancement of rent cannot be said to be an amount receivable within the meaning of section 23(1). HELD In Hamilton & Co. (P.) Ltd..'s case (supra ), the Division Bench of the…

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