1983 (9) TMI 37

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..... is referred to us at the instance of the assessee in this reference under s. 256(1) of the I.T. Act, 1961, reads thus: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding the amount of Rs. 12,000 received out of the privy purse amount from the Raja of Miraj (Senior) as income of the applicant for the assessment year 1969-70 ? " The assessee is the .....

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..... eable under article 2 of the covenant entered into by Rajasaheb with the Government. The assessee preferred a second appeal to the Income-tax Appellate Tribunal, Poona. The Tribunal after referring to the judgments of this Court in H. H. Maharani Shri Vijaykuverba Saheb of Morvi v. CIT [1963] 49 ITR 594, of the Gujarat High Court in Smt. Shirajben R. Amin v. CIT [1968] 70 ITR 194 and of the Punjab .....

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..... essee seems to us to be the direction of the Government to pay that allowance and that direction seems to have been based upon custom and the commitment flowing from it. The Tribunal rejected the argument advanced on behalf of the assessee that the privy purse received by the Rajasaheb should be treated as the income of his HUF and found that the privy purse was the personal income of the Rajasahe .....

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