TMI Blog1990 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... 1975. These five appeals arise out of the assessments of Nawab Mir Barkat Ali Khan as the legal representative of the late Nizam of Hyderabad (hereinafter, referred to as "the assessee"). The appeals arise out of the assessments made on the assessee for the assessment years 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64. Two questions which are common for all these assessment years were answered by the High Court of Andhra Pradesh in favour of the assessee and against the Revenue and the Commissioner of Income-tax has preferred these appeals. We shall deal with these two questions. The first question Was in the following terms : "Whether, on the facts and in the circumstances of, the case, the incomes of Rs. 83,709, Rs. 83,709, Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right to reassume power directly or indirectly over the income or assets which had been transferred to the trustees under the Trust Deed. This question was discussed at length by the Andhra Pradesh High Court. Relying upon the exposition of section 16(1)(c) of the Indian Income-tax Act, 1922, in the decisions of this court in CIT v. S. Raghbir Singh [1965] 57 ITR 408, CIT v. Jayantilal Amratlal [1968] 67 ITR 1 and Hrishikesh Ganguly v.. CIT [1971] 82 ITR 160, the High Court came to the conclusion that though, under the clause, the settlor had a wide discretion to decide upon the manner in which the income from the trust could be paid for the above purposes, such power was conferred on him only in his capacity as trustee and did not attract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is that the three ladies mentioned in the above question were the wives of the assessee that, likewise, the sons born of two of them were also legitimate children and that, therefore, the provisions of section 16(3)(b) of the Indian Income-tax Act, 1922, and of the corresponding section 64(v) of the Income-tax Act, 1961, were attracted. It is pointed out that the same question came up for consideration, though in a slightly different context, before the Andhra Pradesh High Court in Nawab Sir Mir Osman Ali Khan Bahadur v. ITO [1970] 75 ITR 133. It appears that an appeal was preferred against this judgment which has been disposed of by this court by judgment in ITO v. Nawab Mir Barkat Ali Khan Bahadur [1974] 97 ITR 239. However, this court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the ladies were the wives of the settlor. In fact, in the deeds of 1950, though they were, described as, wives, the expression "wife" was apparently loosely employed to include also persons who were admitted by the appellant into his palace and given a particular status. This is clear from the parenthetical clause in the trust deed of December 29, 1950. That apart, the assessee had made a categorical statement before the Income-tax Officer on September 9, 1957, explaining the circumstances in which the above description was given. An affidavit by the assessee himself had also been filed before the Income-tax Officer in which he specifically asserted that, except for one Dulhan Pasha Begum, these ladies, whose names were mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, the Appellate Tribunal was justified in holding that no new facts which were riot considered by the High Court earlier in this case in its judgment in Nawab Sir Mir Osman Ali Khan Bahadur v. ITO [1970] 75 ITR 133, were brought in by the Income-tax Officer?" "Whether, on the facts and in the circumstances of the case, the income relating to 'HEH the Nizam's Pilgrimage Money Trust' is not taxable in the assessee's hands by reason of sections 60 and 61 of the Incometax Act, 1961 ?" We have had occasion to deal With one aspect of these questions in our decision of even date in CA Nos. 1404-07 and 1407A of 1975. So far as the first question is concerned, the issue is directly covered by the decision of this court in ITO v. Naw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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