9911796707
TMI Blog1985 (11) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision rendered in Arvind Singh v. CIT [1986] 160 ITR 908 (D.B.I.T. Ref. No. 45 of 1977, dated August 22, 1985), governs this case. He further submits that the paper book may be dispensed with and the reference may be disposed of in accordance with the judgment in Arvind Singh's case . Mr. B. R. Arora, learned counsel for the Revenue has no objection to the said course being adopted. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entical circumstances. It was held in Arvind Singh's case that the amount received by the deceased-assessee, junior Rajmata Smt. Gulab Kunwar of Udaipur,. in the relevant years 1970-71 and 1971-72, out of the privy purse amount of Maharana Bhagwat Singh was not liable to be taxed in her hands as income and that the Tribunal was not right or justified in holding that the amounts received by the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrary view from the one taken in Arvind Singh's case . We, therefore, answer the question referred for the opinion of this court in the negative, i.e., in favour of the assessee and against the Revenue. We leave the parties to bear their own costs of this reference. Let the Tribunal be informed of this order in accordance with section 260(1) of the Income-tax Act, 1961 (No. XLIII of 1961). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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