AJIT SENGUPTA, J. ( 1 ) IN this reference under Section 256 (2) of the Income-tax Act, 1961, for the assessment year 1980-81, the following two questions of law have been referred to this court :"1. Whether, on the facts and in the circumstances of the case, the Tribunal failed to take proper note of Clause VI of the deed of assignment dated September 3, 1966, and whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that, M/s. Park Hotel (P) Ltd. was not the owner of the superstructure built on the land at 15 Park Street, Calcutta-16, during the tenure of lease and that income arising therefrom should be assessed under the head 'business' and not under the head ' House property' ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income from electricity charges should be assessed under the head ' Business ' and not under the head 'other sources' ?" ( 2 ) SO far as the first question is concerned, the parties are agreed that this question is concluded by the decision of this court in the case of Park Hotel (P) Ltd. v. CIT [1987] 167 ITR 60. Following the said decision, we answer the first question in this reference in the affirmative and in favour of the assessee. ( 3 ) THE second question pertains to the assessment of income from electricity charges under the head "other sources". The ground of appeal raised before the Tribunal was as under :"that the Commissioner of Income-tax (Appeals) erred in law as well as on facts in entertaining electricity charges as income from 'other sources' and changing it to as income from 'business' since that ground was not taken before the Income-tax Officer or the Inspecting Assistant Commissioner. " ( 4 ) THE aforesaid ground was disposed of by the Tribunal with the following observations :"the Income-tax Officer assessed the income from electricity charges under the head 'other sources'. On appeal, the Commissioner of Income-tax (Appeals) directed the Income-tax Officer to treat the electricity charges received as income from business. This part of the order of the Commissioner of Income-tax (Appeals) had been assailed by the Department by raising ground No. 5. We have heard learned authorised representatives for the parties. On appeal, the Commissioner of Income-tax (Appeals) directed the Income-tax Officer to treat the electricity charges received as income from business. This part of the order of the Commissioner of Income-tax (Appeals) had been assailed by the Department by raising ground No. 5. We have heard learned authorised representatives for the parties. The order of the Commissioner of Income-tax (Appeals) on the point is being challenged on the ground that no such ground was raised either before the Income-tax Officer or the Inspecting Assistant Commissioner. The Inspecting Assistant Commissioner, in his direction under Section 144b (4) for the assessment year 1980-81, has considered the assessee's contention that electricity charges realised from the parties should have been assessed as income from business and not as income from other sources. So, it is not correct to say that such a ground was not raised before the Inspecting Assistant Commissioner even for the assessment year 1980-81. Moreover, the issue whether income from electricity charges should be assessed under the head 'business' or under the head 'income from other sources' is a legal issue and could be raised even for the first time before the lower appellate authority. We do not find any substance in the ground raised on behalf of the Department. Ground No. 5 is, accordingly, rejected. " ( 5 ) IT appears that the Tribunal has not given any reason whatsoever for holding that electricity charges should be assessed under the head "business" and not under the head "other sources". No materials have been brought on record which could justify the conclusion of the Tribunal. For the reasons aforesaid, it is difficult for us to answer the second question in this reference. We, therefore, decline to answer this question and remand the matter to the Tribunal. The Tribunal shall decide the question afresh as to whether the electricity charges are assessable as business income or not. The Tribunal shall determine the nature and content of the receipt and, after giving the parties opportunity to adduce evidence, if any, shall dispose of the appeal on this issue. There will be no order as to costs.