BIRAD KANWAR H H Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, to answer the following questions of law, namely :

(2.) THE relevant assessment years are 1970-71 and 1971-72. On identical facts, similar questions relating to the Junior Rajmata, Smt. Gulab Kanwar, were referred for the decision of this court at the instance of the assessee, the Tribunal's view therein also being the same, that, is, against the assessee. THE decision of this court in that reference is reported as Deceased Junior Rajmata Smt. Gulab Kanwar by legal representative Arvind Singh v. CIT [1986] 160 ITR 908. THE Division Bench deciding that reference had reframed the questions referred into one question which covers the points involved for decision in all these questions. THE question for decision really is the liability to tax in the hands of the Rajmata of the amount paid by the Maharana out of his privy purse, described as "Hath-Kharcha" for the Rajmata. That reference related to the Junior Rajmata, Smt. Gulab Kanwar of Udaipur while the present reference is in respect of the Senior Rajmata, Smt. Birad Kanwar of Udaipur. THE point involved for decision is the same. It would be more appropriate to reframe the above questions into one question as under :