Clause 3 c of the Trust Deed authorised the trustees to utilise the income of the trust, inter alia During the lifetime of the settlor to defray the expenses of Haj of the settlor and of such of the members of his family as he may take with him and of their visit and pilgrimage to various Mahomedan shrines and holy places Hedjaz and Irag and making religious offerings and expending monies for charitable purposes as the settlor in his absolute discretion may from time to time think fit and require out of the income as well as the companypus of the trust fund in such matter and to such extent as the settlor may from time to time direct and for all or any of such purposes as aforesaid to pay such monies out of the income of the companypus of the trust fund as the settlor may from time to time require.
96,431/ for the assessment years 1959 60, 1960 61, 1961 62, 1962 63 and 1963 64, respectively, relating to HEH the Nizams Pilgrimage Money Trust are number taxable in the assessees hands by reason of Section 16 1 c of the Income tax Act, 1922/Sections 60 and 61 of the Income tax Act, 1961?
Jani Begum was, income arising to wife and minor child within the meaning of Section 16 3 b of the Income tax Act, 1922 and to spouse and minor child within the meaning of Section 64 v of the Income tax Act, 1961?
Jani Begum, was income arising to spouse and minor child within the meaning of the Section 16 3 b of the Income tax Act, 1922?
The appeals arise out of the assessments made on the assessee for the assessment years 1959 60, 1960 61, 1961 62, 1962 63 and 1963 64.
1 and 3 Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that numbernew facts which were number companysidered by the High Court earlier in this case in its judgment reported in 75 ITR 133, were brought in by the Income tax Officer?
Whether on the facts and in the circumstances of the case, the income relating to HEH the Nizams Pilgrimage Money Trust is number taxable in the assessees hands by reason of Sections 60 and 61 of the Income tax Act, 1961?
Jani Begum, and ii the minor sons born of Smt.
Jani Begam and ii the minor sons born of Smt.
The appellant filed special leave petitions before this Court which has granted leave to appeal only in respect of following questions Nos.
The appeal before us is, therefore, companyfined to the first question which reads as follows Whether on the facts and in the circumstances of the case, the income arising from assets transferred by the assessee to trusts for the benefit of i a Smt.
The assessee had companystituted a trust known as the Nizams Pilgrimage Money Trust.
Two questions, which are companymon to all these assessment years, were answered by the High Court of Andhra Pradesh in favour of the assessee and against the Revenue and the Commissioner of Income tax has preferred these appeals.
This is an appeal from the order of the Andhra Pradesh High Court answering a question referred to it in favour of the assessee and against the Revenue.
Laila Begum and c Smt.
Laila Begum and c Smt.
This question was discussed at length by the Andhra Pradesh High Court.
Mazharunnisa, b Smt.
Civil Appeal No, 2989NT of 1980.
Mazharunnisa Begum B Smt.
Laila Begum and Smt.
Laila Begum and Smt.
There was a second question before the High Court but an answer to this was number pressed and, therefore, the Court did number answer it.
Following the same, we companycur with the High Court and direct that this question also need number be referred by the Tribunal.
