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2017 (11) TMI 1739 - HC - Income TaxExemption as granted u/s 10(19A) - contention of the petitioner-appellant is that the legal heirs of the original Ruler are no longer Ruler - contention emphasised was ‘palace’ not ‘Ruler’ - Held that:- While matter was pending before the Supreme Court in Maharao Bhim Singh of Kota Thr. Maharao Brij Raj Singh, Kota vs. Commissioner of Income Tax, Rajasthan-II, Jaipur [2016 (12) TMI 418 - SUPREME COURT] same position was existing. Since legal heirs are on record right from 1992 and the question whether the legal heirs is Ruler or not was never raised before the AO, CIT(A) or Income Tax Appellate Tribunal, no substantial question of law has been framed. In that view of the matter, it will not be appropriate to allow these review petitions. If the department desires they may get clarification from the Supreme Court. We cannot sit over the decision of Supreme Court in appeal, since Supreme Court has already decided the issue and we have followed the same. The other contention regarding exemption u/s 10 (19A) given to the palace, in our considered opinion, Ruler, individual or HUF is not required to be considered at this stage. It will be open for the department to get clarified the same from the Supreme Court.
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