Assessee has claimed the lease rent as deduction and rental income was shown as income from other sources . Dismissing the appeal of the assesse the Tribunal held that ; it is not essential that a person who owns a building should be owner of land upon which it stands for assessing rental income under head Income from House Property hence the lower authorities were justified in assessing the income as income form house property and not allowing the lease rent as deduction . ( AY. 2011-12)