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TMI Blog2000 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this court under section 256(1) of the Income-tax Act, 1961 (in short, the "Act"), by the Income-tax Appellate Tribunal, Delhi Bench (in short the "Tribunal") : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amounts of Rs. 1,18,996 and Rs. 5,138 received by the assessee during the accounting years relevant to the assessment years 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is in Civil Writ Petition No. 2416 of 1966, filed before the High Court of Punjab and Haryana. After noticing the rival stands, the Tribunal, inter alia, recorded the following findings : "It is true that the assessee challenged his father's claim that it was a military jagir in Civil Writ Petition No. 2416 of 1966, filed before the High Court of Punjab and Haryana and contended that it was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it could not be resumed and was in fact never resumed. That being so, the jagir amounts, which were paid to Shri Umrao Singh and were shared half and half by him and his son (assessee) by virtue of a compromise of jagirs as wrongly assumed by the Appellate Assistant Commissioner. These amounts were jagir income which were assigned land revenue. In other words, what was paid to Shri Umrao Singh b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... descriptions. We find that such a plea was not taken before the Tribunal and this question does not flow from the order of the Tribunal. On the contrary, as apparent from the conclusions of the Tribunal, it was, inter alia, held that what was paid to Shri Umrao Singh by the State Government was not compensation for resumption of jagir but land revenue assigned under the implied grant from the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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