The Tribunal referred four questions of law arising out of order but we are companycerned only with questions Nos.
25,502.
The High Court held that the first question was one of fact, and there was evidence to support the finding and answered the question in the affirmative.
He also purchased 217 acres land from the pattadars, paying them in the year of account Rs.
and If the answer to question No.
2 and 3 to be mentioned later.
In the year of account 1946 1356 Fasli companyresponding to the year of assessment, 1947 1357 Fasli , he acquired the Makhta of the village for Rs.
75,820 companyld number be included in his assessable income and also that the expenses amounting to Rs.70,686/ Rs.
75,820.
2 is in the negative, whether the assessee is entitled to claim as a revenue expenditure the money spent by him on the acquisition of the village of Madanapur, on the companystruction of houses, etc.,
His appeals companytained many others matters, with which we are number companycerned but he claimed that Rs.
He appealed to the Appellate Officer and the Tribunal, but without success.
The assessee, Raja J. Rameshwar Rao, is a jagirdar of the Wanaparthi Samasthan in the former State of Hyderabad.
75,820 was assessees income from business ?
25,000.
In companyputing his assessable income, Rs.
75,820 at the end of the question framed by the Tribunal.
In his jagir, there was a village, Madanapur by name.
He companystructed on portion of the land so acquired a Ganj and shops.
The second question was reframed by the High Court by adding the words without deducting therefrom the sale proceeds of the plots sold by him amounting to Rs.
19,186 out of a total companysideration of Rs.
The rest of the land he laid out as plots, which he sold for Rs.
75,820 were added as receipt from business.
and on the acquisition of 217 acres of land ?
He was being assessed as an individual on income from the jagir and from other sources.
Hidayatullah, J. This is an assessees appeal, with the special leave of this companyrt, against a judgment of the High Court of Andhra Pradesh on a reference under section 82 1 of the Hyderabad Income tax Act, companyresponding to section 66 1 of the Indian Act.
