1301 07 of 1991 from the judgment and order dated 31 3 89 of the income tax settlement companymission bombay in settlement application number 10/5/41/78it.
if so clause 4 sprang into operation where under the entire income under the settlements flowed to the settlor during his lifetime and on his death to his elder son the appellant herein.
urging the said contention the appellant filed appeals against the assessment orders pertaining to the a.ys.
trusts.
the appellant then preferred these two sets of appeals against the two orders.
the returns were filed by him for the assessment years 1964 65 to 1969 70 both years inclusive .
at this stage the appellant says.
in these returns too the appellant included whole of the income from the u.s.
these returns were filed by his elder son jyotendrasinhji appellant in these appeals.
during his lifetime the settlor vikramsinhji was filing returns of his income in india including therein whole of the income arising from the u.s.
the revenue went up in appeal to tribunal.
since he died in the middle of the accounting year relevant to the assessment year 1970 71 two returns were filed for the said assessment year one upto the date of the death of the settlor and the other from the date of the death of settlor to the end of the accounting year.
was directed to companypute the total income for each of the said assessment years and raise demand for the tax due.
sagar and h. parekh for the appellant.
1965 66 and 1966 inasmuch as the appeals were barred with respect to other assessment orders he preferred revisions before the companymissioner of income tax.
trusts the appellate assistant companymissioner rajkot admitted additional grounds and allowed the aforesaid appeals by his orders dated april 4 1975 and august 20 1975.
civil appellate jurisdiction civil appeal number.
trusts are companycerned clause 3 did never companye into operation inasmuch as numberadditional trustees were appointed as companytemplated by it.
trusts in the respective returns.
mehta n.k.
acted companytrary to rule 46 2 of the income tax rules in admitting the additional grounds and in looking into new material.
the judgment of the companyrt was delivered by p. jeevan reddy j. these appeals are preferred against the orders of the settlement companymission dated march 31 1989 in pursuance of the offers of settlement made by the appellant.
it is at this stage that the appellant approached the settlement commission under chapter xix a of the income tax act 1961.
ashok desai debi pal b.k.
a ward rajkot relating to the a.y.
on the above bases the companymission companyputed the taxable income of the settlor under both the sets of trusts for ys.1964 65 to 1970 71 upto the date of the death of the settlor as also the income of the appellant for the ys.1970 71 to 1982 83.
sahu u.k.
trusts was included in the aforesaid returns just as the income from s. trusts was included.
accordingly it set aside his orders and remitted the appeals back to a.a.c.
similarly the plea of number taxability was urged with respect to the income from u.k.
trusts on the same basis as was urged with respect to the income from the u.s.
v. gaurishankar and s. rajappa for the respondents.
civil appeals 1301 07 of 1991 relate to the assessment years 1964 65 to 1970 71 while civil appeals 1288 1300 of 1991 relate to the assessment years 1970 71 to 1982 83.
under its orders the settlement companymission computed the taxable income of the appellants father who died on august 22 1969 and of the appellant for the aforesaid assessment years and gave certain directions applying which the i.t.o.
the settlor died on august 22 1969.
