Civil Appeal No.2202 of 1979, directed against the order passed in Income tax Reference No.191 of 197, relates to assessment years 1965 66, 1966 67, 1967 68, 1968 69 and 1969 70 companyresponding to financial years 1964 65 to 1968 69.
The District Treasury Officer, Kolhapur, by his letter dated April 14 1956 companymunicated the discontinuance of the said allowance.
36,000.
10 lakhs out of a trust property in the Bank of kolhapur in accordance with the provisions of Inden ture of Trust dated October 19, 1947 was misappropriated.
33,992.
For the assessment year 1963 64 the assessee received a sum of Rs.
The High Court on reference to the statutory provisions of the Act and relying on the case in H.H. Maharani Shri Vijaykuverba Sabeb of Morvi and Anr.
Before the Income Tax officer a question arose whether the amounts received by the asses see were subject to income tax.
Civil Appeal No.2203 of 1979, directed against the order passed in Income Tax Reference No.121 of 1969, relates to assessment years 1963 64 and 1964 65 companyresponding to financial years 1962 63 and 1963 64.
For the assessment year 1964 65 she received a sum of Rs.
This companytention was negatived by the Income Tax Officer who subjected the respective amounts to tax in each of the assessment years.
The sanction of this cash allowance was companyveyed to the appellant by the Collector of Kolhapur through his letter dated October 6, 1959.
Two alternative companytentions were urged on behalf of the assessee the receipts were of a capital nature and, therefore, would be exempt from income tax.
The appeal to the Tribunal was preferred urging the same companytentions but without success.
Thereafter is was discontinued.
The assessee companytinued to receive cash allowance from August 1, 1956 on modified terms.
From the Judgment and Order dated 25.7.1978 of the Bombay High Court in I.T. Ref.
It is under these circumstances, civil appeals arose, special leave petitions having been granted on 10th August, 1979.
v. Commissioner of Income Tax, Bombay City ii, 49 ITR 594 came to the companyclu sion that the decision of the taxing authorities and the tribunal that the amounts received by the assesee during the two relevant financial years were income within the meaning of Income Tax Act.
This order was passed by the successor of Chhatrapati Raja Ram Maharaj.
3,000 per month from April 1, 1947.
Thereafter a reference was made for determination by the High Court for the assess ment years 1963 64 and 1964 65 which reads as under whether the amounts of Rs.36,000 and Rs.33,992 re ceived by Shrimant Padamraje R. Kadambande of Kolhapur from the Government of Maharashtra during the financial years ended 31.3.1963 and 31.3.1964 are receipts of an income nature and taxable under the provisions of the Indian in companye tax Act, 1922 sic 1961 ?
A. Ramchandra and A.G. Ratnaparkhi for the appellant.
Civil appeal No.2201 of 1979, directed against the order passed in Income Tax Reference No.192 of 1973, relates to assessment year 1970 71 companyresponding to financial year 1969 70.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Rejecting these two companytentions, the appellate Assistant Commissioner companyfirmed the orders of the Income Tax Officer.
2201 2203 of 1979.
Under the Huzur Order dated April 8, 1974 the assessee was granted a cash allowance of Rs.
Being aggrieved by the said assessment orders an appeal was preferred by the assessee before the Appellate Assistant Commissioner.
having regard to the casual and number recurring nature of this income it would be exempt under section 10 3 of the income Tax Act.
The Judgment of the Court was delivered by MOHAN, J. All these appeals, arising out of a judgment of the High Court of Bombay Nagpur Bench , can be dealt with under a companymon judgment since they relate to one and same assessee, the appellant before us.
The cash allowance that was to be paid to the assessee under order dated October 6, 1959 was to be reduced in the circum stances mentioned therein.
Ramamurthy and Ranbir Chandra for the Respondent.
After the merger of Kolhapur State in the then State of Bombay, the allowance was companytinued for some time upto July 31, 1955.
Nos 121/69, 191/73 and 192 of 1974.
Shrimant Padmaraje R. Kadambande is the assessee and the only child of Late Chhatrapati Raja Ram Maharaj, the ruling Chief of the former State of Kolhapur.
