Judgment

HEGDE, J.:- These appeals by certificate arise from the decision of the High Court of Calcutta in Income Tax Reference No. 20 of 1963 on its file. That was a Reference under Section 66 (1) of the Income-tax Act, 1922 (to be hereinafter referred to as the Act ), made by the Income-tax Appellate Tribunal B Bench, Calcutta. The question referred to the High Court for its opinion reads thus:

"Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the services rendered to the tenants by supplying electrical energy, hot and cold water and maintenance of lifts and other amenities, constituted a business activity of the assessee and as such the income arising therefrom was assessable under Section 10 of the Income-tax Act, 1922".

2. The High Court came to the conclusion that the income in question is income from property and as such is assessable under Section 9 of the Act; that being so, the same cannot be assessed under Section 10. In the result it answered the question in the negative and in favour of the Department.

3. The assessment years with which we are concerned in these appeals are 1956-57 and 1957-58, the corresponding accou