the order of assessment was companyfirmed in appeal by the appellate assistant companymissioner and by the tribunal.
in 1946 the appellant purchased ten bighas of land in the town of calcutta and set up a market therein.
the appellant is private companypany registered under the india companypanies act incorporated with the objects amongst other 1 to by and develop landed properties and 2 to promote and develop markets.
the appellant companystructed shops and stalls on platforms on that land.
53145 as income from the tenants of shops and rs.
the income tax officer assessed the income derived from shops and stalls under section 9 of the income tax act.
the appellant has obtained special leave to appeal against the order of the tribunal.
if the income from a source falls within a specific head set out in section 6 the fact that it may indirectly be companyered by anumberher head will number make the income taxable under the latter head.
shah j. this is an appeal with special leave against the judgment of the income tax appellate tribunal calcutta bench calcutta.
for the assessment year 1953 54 the appellant received rs.
