Meaning of “Appurtenant”

The meaning of appurtenant under section 22 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of appurtenant.

Meaning of appurtenant defined by court

The phrase ‘appurtenant’ used in section 22 of the Income Tax Act came up before various high courts as detailed under :

1. Hon’ble ITAT- Amritsar explained the meaning of ‘appurtenant’ while delivering judgment in ITO vs. Goverdhan Dass & Sons [1987] 20 ITD 681 (Asr. – Trib.) as under :

Meaning: The concept of appurtenance in the context of a house is that the land is necessary, or connected with the enjoyment of the house.

2. Hon’ble Punjab & Hariyana High Court explained the meaning of ‘appurtenant’ while delivering judgment in Gowardhan das & sons v. CIT [2007] 158 taxman 465/288 ITR 481 (Punj. & Har.) as under :

Meaning: The concept of appurtenance in the context of a house is that the land is necessary, or connected with the enjoyment of the house. 347

Section 22 of Income Tax Act

Income from house property.

22. The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head “Income from house property”.

In this article, you can get guidance from high courts on the meaning of appurtenant under section 22 of the Income Tax Act.

Updated up to Finance Act 2021