Section 22 of the Income Tax Act deals with “income from house property. This provision contains the wordings “lands appurtenant to” which is used after the word “buildings” .The provision u/s 22 is given below
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”.
Income Tax Act does not define “lands appurtenant to “. That creates confusion .In simple terms , it means the lands which are attached to the building and which can be considered part and parcel of the said building or buildings. In other words lands appurtenant to is that land which is necessary for enjoyment of the building