N. A. Palkhivala, Anwarula Pasha, J. B. Dadachanji,O. C. Mathur and Ravinder Narain, for the respondent.
Appeals by special leave from the judgment and order dated July 4, 1961 of the Andhra Pradesh High Court in Case Referred No.
V. Viswanatha Sastri, N. D. Karkhanis, R. H. Dhebar and N. Sachthey, for the appellants.
On July 4, 1961, the High Court answered some of the questions in favour of the assesses and others against him.
The Commis sioner of Income tax filed two appeals to this Court, being Civil Appeals Nos.
46 49 of 1964.
46 and 47 of 1964, insofar as the High Courts judgment went against the Revenue and the assessee filed two appeals, being Civil Appeals Nos.
The Income tax Officer, B. Ward, Hyderabad Deccan, by his ,orders dated February 15, 1955, and March 31, 1956, rejected the ,objections raised by the assessee and assessed him to income tax for the said two years.
The Judgment of the Court was delivered by Subba Rao, J. These four appeals by special leave granted this Court are preferred against the judgment of a Division Bench ,of the Andhra Pradesh High Court at Hyderabad in a case referred to it by the Income tax Appellate Tribunal, Hyderabad Bench, under s. 66 1 of the Indian Income tax Act, 1922, hereinafter ,called the Act, in respect of assessments made on H.E.H. the Nizam of Hyderabad for the assessment years 1950 51 and 195152.
48 and 49 of 1964 against that part of the High Courts judgment which rejected his companytentions.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
35 of 1959.
On further appeals by the assessee, the Income tax Appellate Tribunal, Hyderabad Branch, allowed the appeals of the assessee in part and ordered the assessments to be revised accordingly.
At the instance of the assessee, the Income tax Appellate Tribunal drew up a statement of case and referred four questions to the High Court of Andhra Pradesh for its decision.
To avoid prolixity and repetition we shall state the relevant facts in companysidering each of the questions referred, to the High Court.
Against the said orders the assessee filed two appeals before the Appellate Assistant Commissioner, Hyderabad, who, by his orders gave some relief in respect of the said assessments.
The Government of India guarantees the succession according to the laws and customs of the Gaddi of the State and the personal rights, privileges, dignities and titles of His Exalted Highness the Nizam of Hyderabad.
