The Income tax Officer, Trivandrum, assessed the appellant to tax on the latter amounts as foreign income, i.e., income arising in India, and brought into Travancore State in the relevant periods.
Appeal by special leave from the judgment and order dated March 8, 1956, of the Travancore Cochin High Court at Ernakulam in I.T.R. No.
The appellant then went up in appeal to the Appellate Tribunal but that appeal also failed.
October 7.
account in Bombay by John H. Levy from 1941 as aforesaid represented income that accrued to the assessee outside Travancore State ?
N. Rajagopala Sastri, R. H. Dhebar and D. Gupta, for the respondent.
On December 13, 1941, Levy transferred the entire balance standing to his credit in this account amounting to Rs.
The appellant thereafter obtained an order from the Tribunal referring the following Questions to the High Court of Travancore Cochin for decision Whether the aforesaid receipts from John H. Levy companystitute income taxable under the Travancore Income tax Act, 1121 ?
After retirement he was spending his time in studying Vedanta philosophy and expounding the same to such persons as were keen on understanding it.
2,41,103 11 3, to the credit of an account which he got the appellant to open in his name in the same bank.
19,983/ .
29,948/ and Rs.
The Judgment of the Court was delivered by SARKAR J. The appellant who was a Superintendent of Police in the service of the former Travancore State, retired sometime in 1940.
Tile appellant appealed from these assessment orders to the Appellate Assistant Commissioner who companysolidated them into one appeal.
81,200/ , Rs.
and Whether there are materials for the Tribunal to hold that the deposits into the assessees bank.
The respective accounting periods according to the Gregorian calendar were from August 17, 1945, to August 16, 1946, August 17, 1946, to August 16, 1947, and August 17, 1947, to August 16, 1948.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
It appears that during these periods Levy bad deposited in the appellants account at Lloyds Bank in Bombay the following respective sums Rs.
37,251/ .
He used to companye to Travancore from England at regular intervals and stay there for a few months at a time and attend the discourses given by the appellant and so had the benefit of his teachings on Vedanta.
V. Viswanatha Sastri, S. R. Ganapathy Iyer, J. B. Dadachanji and G. Gopalakrishna, for the appellant.
Levy had an account in Lloyds Bank at Bombay.
13,304/ , Rs.
Thereafter, from time to time Levy put in further sums into the appellants aforesaid account in Lloyds Bank, Bombay.
He soon gathered about him a number of disciples, one of whom was J. Levy of London, U.K. Levy along with others used to receive instructions in Vedanta from the appellant.
401 of 1956.
During the same periods the appellant had obtained transfers of the following respective sums from his Bombay account to his Trivandrum account Rs.
47,000/ and Rs.
24 of 1954.
