All this leads to irresistible conclusion that assessee has not received any rent from this lessee/tenant but damages amounting to Rs. 56,83,006/- neither assessable under the head "house property income" nor " income from other sources" going by the various case law discussed in the CIT(A)'s order (supra). We reiterate that hon'ble jurisdictional high court's in Smt. Lila Ghosh (supra) has already settled the law that mense profits are in the nature of damages which are not chargeable to tax being in the nature of a capital receipt.