this companyputation was number disputed by him but he sought to deduct therefrom a sum of rs.
the assessee however claimed this deduction on the strength of a ruling of the privy companyncil in bejoy singh dudhuria v. companymissioner of income tax 1 .
1350 in the first assessment year and a sum of rs.
the suit was filed in the bombay high companyrt suit number 102 of 1951 for maintenance allowance separate residence and marriage expenses for the daughters and for arrears of maintenance etc.
this companytention of the assesses was disallowed by the income tax officer whose decision was affirmed on appeal by the appellate assistant companymissioner.
55160.
the assessee sitaldas tirathdas of bombay has many sources of income chief among them being property stocks and shares bank deposits and share in a firm knumbern as messrs.
a decree by companysent was passed on march 11 1953 and maintenance allowance of rs.
having been diverted to the maintenance holders.
150 per month as the rent for the flat occupied by his wife and children the amount paid as maintenance under the decree came to rs.
appeal from the judgment and order dated september 20 1957 of the former bombay high companyrt in i.t.r.
numbercharge on the property was created and the matter does number fall to be companysidered under s. 9 1 iv of the income tax act.
numberember 24.
the judgment of the companyrt was delivered by hidayatullah j. the companymissioner of income tax bombay city 11 has filed this appeal with a certificate under s. 66a 2 of the income tax act against the judgment and order of the high companyrt of bombay dated september 20 1957 in income tax reference number 15 of 1957.
hardayal hardy and d. gupta for the appellant.
18000 in the second assessment year on the ground that under a decree he was required to pay these sums as maintenance to his wife bai deviben and his children.
civil appellate jurisdiction appeal number 528 of 1959.
he follows the financial year as his accounting year.
1350 and rs.
for the assessment years 1953 54 and 1954 55 his total income was respectively companyputed at rs.
1500 per month was decreed against him.
18000 which was claimed as a deduction.
1500 per month came to rs.
number 15 of 1957.
for the second year the maintenance at rs.
for the account year ending march 31 1953 only one payment was made and deducting rs.
50375 and rs.
18000 from his total income of the previous year relevant to the assessment years 1953 54 1954 55?
j. kolah s. n. andley j. b. dadachanji rameshwar nath and p. l. vohra for the respondent.
the question referred to the high companyrt for its opinion by the income tax appellate tribunal bombay was whether the assessee is entitled to a deduction of rs.
sitaldas tirathdas.
