Both these officers held that the assessee had received the amount of Rs.
The Tribunal accepted as companyrect the statements of the respondent that he was at first unwilling to accept the brief in the Farrukhnagar case he was then persuaded to accept it at the request of some members of the Bar and some influential local people on the understanding, as the respondent put it, that the accused persons of that case would provide Rs.
32,500/ was number a part of his professional income, because the amount was given to him in trust for charity.
In this view, we delete the sum of Rs.
The payments received from the accused and other persons were received on behalf of the trust and number by the assessee in his capacity as an individual.
The question before us is what is the proper legal inference from the aforesaid facts found by the Tribunal.
236 of 1955.
32,500/ from the assessment.
Appeal from the judgment and order dated August 3, 1953, of the Punjab High Court in Civil Reference No.
32,500/ was received by him.
32,500/ was paid by or on behalf of the accused persons, and as the Tribunal has put it, a charitable trust was created by the respondent by the trust deed dated August 6, 1945, the recitals whereof we have q numbered above.
Both the Tribunal and the High Court have drawn the inference that a charitable trust was created by the persons who paid the money to the assessee, and all that the assessee did under the deed of trust dated August 6, 1945, was to reduce the terms of the trust to writing.
C. Chatterjee and S. K. Sekhri, for the respondent.
Keeping in mind the express stipulation made by the assessee when he accepted the brief there was a voluntary trust created, which had to be and was subsequently reduced into writing after the money was subscribed.
C. Setalvad, Attorney General for India, K. N. Rajagopal Sastri and D. Gupta, for the appellant.
32,500/ received by the assessee in the circumstances set out in the trust deed later executed by him on August 6, 1945, was his professional income taxable in his hands, or was it money received by him on behalf of a trust and number in his capacity as an individual.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The appellant then moved the High Court and obtained the certificate of fitness referred to earlier in this judment.
40,000/ for a charitable trust which the respondent would create.
58,475/ in the account year 1945 46.
For the assesment year 1946 47, one Pandit Thakurdas Bhargava, an advocate of Hissar and respondent before us, was assessed to income tax on a total assessable income of Rs.
The appellant then moved the Tribunal for stating a case to the High Court on the question of law which arose out of the order of the Tribunal.
32,500/stated to have been received by the respondent in July, 1945 for defending the accused persons in a case known as the Farrukbnagar case.
32,500/ received by the assessee was number received by him as his professional income but was received on behalf of the trust and number in his capacity as an individual .
The Judgment of the Court was delivered by K. DAS J. This is an appeal on a certificate of fitness granted under the provisions of sub s. 2 of s. 66A of the Indian Income tax Act, 1922, by the High Court of Judicature for the State of Punjab then sitting at Simla.
The assessee claimed that the said amount of Rs.
7/1952.
July 27.
This sum included the amount of Rs.
The certificate is dated December 28, 1953, and was granted on an application made by the Commissioner of Income tax, Punjab, appellant herein The relevant facts are shortly stated below.
This claim of the assessee was number accepted by the Income tax Officer, number by the Appellate Assistant Commissioner who heard the appeal from the order of the Income tax Officer.
From the order of the Appellate Assistant Commissioner a further appeal was carried to the Income tax Appellate Tribunal, Delhi Branch.
