The facts may be shortly stated.
This period of 8 years was extended by 12 years under an agreement dated May, 31, 1948, against a sum of Rs.
By virtue of that agreement the mutawallis of the mosque for which a sum of Rs.
As the assessee had spent an amount exceeding Rs.
There was a separate agreement dated June 19, 1947, on similar lines which had been entered into by the five sons of the assessee and the mutwallis of the mosque known as Garhewali Masjid.
750 which had been included by the Income tax Officer in the income of the assessee as rent from a house.
After the expiry of that period the shops were to revert to Jungle Koiri or his successors free from all encumbrances.
By means of an agreement dated January 2, 1947, it was agreed between him and the assessee that the latter would pay up the earlier mortgage amounting to Rs.
One of the clause of the agreement was that if a sum exceeding Rs.
A piece of land situated in village Sarso, District Azamgarh belonged to Jungle Koiri which had been mortgaged by him to a third party.
1,400.
2,550 as income from other sources being rental of certain shops stated to have been let out by the assessee.
It was agreed that the shops would be mortgaged for a period of 8 years in favour of the five sons of the assessee who were free either to use the shops themselves or to rent them out.
In the assessment for all the three years mentioned above the Income tax Officer included a sum of Rs.
1,000 was required for companystruction of the shop it would be provided by the assessee and for this additional payment the period of possession of the shops by the assessee would be extended the period of possession of the shops by the assessee would be extended in terms of the agreement to be made between the parties.
8,000 was to be provided by the sons of the assessee.
The shops came into the possession of the assessee by virtue of a registered agreement dated January 2, 1947, the parties to that agreement being the assessee and one Jungle Koiri.
1,000, another agreement was entered into between the parties on January 8, 1948, by which the period for which the assessee was entitled to remain in possession was extended by 10 years.
The shops were to remain in the possession of the assessee for a period of 10 year who was entitled to rent them out or put them to his own use.
The assessee was being assessed as an individual and derived income from property business and other sources.
Grover, J. These appeals are by certificate from the judgment of the Allahabad High Court, which arise out of the assessment of tax made for the assessment years 1952 53, 1953 54 and 1954 55, in an income tax reference.
