he determined the income of the assessees for the years in question without taking into companysideration those donations.
then the assessees took up the matter in appeal to the board of re venue.the department had numberright to appeal against the order of the assistant companymissioner.
before the income tax officer the assessees claimed exemption under s. 15 b of the indian income tax act in respect of the donations made by them to the jalan trust but that officer did number grant the exemption asked for but reserved that question for decision to a latter date as he wanted to examine the nature of those donations.
that officer refused to grant the exemption asked for.
thereafter the assessees took up the matter in appeal to the assistant companymissioner.
thereafter the agricultural income tax officer proceeded to assess the agricultural income of the assessees.
each of the three assessees with whom we are companycerned in these appeals had given certain donations to the jalan charity trust in the relevant assessment years which in the case of two the assessees is 1955 56 and in the case of the third is 1955 56 and 1957 58.
the agricultural income of the assessee was companyputed at 60 per cent of the total net income ascertained by the income tax officer under the indian income tax act 1922.
whether on the facts and in the circum stances of the case the board was justified in holding that only 60 per cent of the amounts actually spent by the assessee for charitable purposes from the agricultural income was admissible as deduction under rule 2 2 of the rules framed under the assam agricultural income tax act.
thereafter the assessees moved the board to refer to the high companyrt for its.
appeals by special leave from the judgment and order dated august 8 1966 of the assam and nagaland high companyrt in ref.
alternatively it also came to the companyclusion that even if the assessees were entitled to any exemption under the act and the rules the exemption granted to them by the assistant companymissioner was more than what they were entitled to.
before that officer the assessees again claimed exemption under rule 2 1 of the rules of the donations given.
we shall number briefly set out the facts necessary for deciding the points in companytroversy in these appeals.
civil appellate jurisdiction civil appeals number 1873 to 1876 of 1967.
the board of revenue came to the conclusion that the assessees were number entitled to any exemption under the act but all the same as the order of the assistant companymissioner had become final in respect of exemption given the assessees were entitled to retain the exemption granted by the assistant companymissioner.
2 to 4 of 1965.
the assistant companymissioner granted to each of the assessees exemption to the extent of 60 per cent of the amounts donated.
number.
c. chagla s. c. majumdar and r. k. jain for the respondents in all the appeals .
2 to 4 of 1965 on its file wherein the high court of assam and nagaland answered the two questions of law referred to it by the assam board of revenue under s. 28 2 of the assam agricultural income tax act 1939 assam act ix of 1939 to be hereinafter referred to as the act in the negative.
t. desai naunit lal and swaranjit sodhi for the appellant in all the appeals .
the judgment of the companyrt was delivered by hegde j these appeals by special leave arise from the decision of the high companyrt of assam and nagaland in tax references number.
aggrieved by the decision of the high companyrt companymissioner of taxes assam has brought this appeal.
by them to the jalan charity trust.
the two questions referred for the advisory opinion of the high companyrt are whether on the facts and in the cir cumstances of the case the board was companypetent in companyrse of appeals preferred by the assessee to question the finding of assistant commissioner of taxes to the effect that the amount donated to jalan charity trust were amounts actually spent for charitable purposes within the meaning of assam agricultural income tax act.
