Income from house property and not a business income

IT: Income derived by assessee from leasing out of its building simplicitor was because of ownership of building and not from personal exertion; hence it was an income from house property and not a business income
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[2014] 50 taxmann.com 422 (Allahabad)
HIGH COURT OF ALLAHABAD
Hotel Arti Delux (P.) Ltd.
v.
Assistant Commissioner of Income-tax, Circle 2(1), Kanpur*
TARUN AGARWALA AND DR. SATISH CHANDRA, JJ.
IT APPEAL NO. 493 OF 2005†
SEPTEMBER  9, 2014
Section 22, read with section 28(i), of the Income-tax Act, 1961 - Income from house property - Chargeable as (Rental income) - Assessment year 1990-91 - Assessee leased out its building to a nursing home and showed rental receipt from building as business income - Whether building which was leased out by assessee was nothing else but a building simplicitor and was not a building, which was equipped with specialized plant and machinery - Held, yes - Whether, since income derived by assessee was from ownership of building and not from personal exertion, income derived by assessee from leasing out of its property was an income from house property and not a business income - Held, yes