9911796707
TMI Blog1988 (8) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... swer the following questions of law, namely: " 1. Whether, on the facts and in the circumstances of the case and on a correct interpretation of law, the allowance in question received by the assessee was wrong application of the privy purse received by the Ruler, Maharana Bhagwat Singhji of Mewar ? 2. Whether, on the facts and in the circumstances of the case and on a correct interpretation of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowance received by the assessee from her son, H. H. Maharana Bhagwat Singhji of Udaipur, karta of the family out of privy purse was liable to income-tax in the hands of the assessee ? 6 Whether, on the facts and in the circumstances of the case, the learned Tribunal was correct in law in holding that the allowances in question were not received by the assessee as a member of a Hindu undivided fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... war 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-Kh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch decision in the aforesaid reference of the Junior Rajmata. It was held therein that the amounts received by the deceased-assessee were not to be treated as her income, liable to be taxed in her hands. This reference is also answered accordingly. Consequently, this reference is answered in favour of the assessee and against the Revenue by holding that the Tribunal was not justified in taking t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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