COMMISSIONER OF INCOME-TAX KARNATAKACOMMISSIONER OF INCOME-TAX KARNATAKA Vs. K RAMAIAHTHITAPILLY JOSEPH

JUDGEMENT

(1.) The Income-tax Appellate Tribunal, Banglore Bench, Banglore referred the following common question for the opinion of this court :

(2.) In I.T.R.C. No. 93 of 1977, the assessment year is 1972-73. The assessee was an erstwhile employee of the United Nations Organisation (hereinafter referred to as "the U.N.O."). During the previous year relevant to the assessment year, he received a sum of Rs. 12,780 as pension from the U.N.O. Before the ITO, the assessee claimed that the aforesaid amount receivedfrom the U.N.O. was exempt from taxation in view of the United Nations (Privileges & Immunities) Act, 1947 (hereinafter referred to as "the 1947 Act"). The ITO did not agree with the claim made by the assessee. He was of the view that the claim for exemption from taxation was not available in respect of pension. Aggrieved by the said order, the assessee preferred an appect before the AAC. The appellate authority accepted the contention urged for the assessee. The ITO questioned the correctness of the appellate order before the Appellate Tribunal. The Tribunal affirmed the order of the appellate authority. Thereafter, at the instance of the Commissioner, the question mentioned earlier has been referred for the opinion of this court.

(3.) In I.T.R.C. No. 122 of 1978, the assessment year concerned is 1975-76. During the previous year relevant to the said assessment year, the assessee was in receipt of pension of Rs. 51,322 from the United Nations. In the said case also, claim for exemption made by the assessee before the ITO on a similar ground was rejected. But the same was accepted by the appellate authority and confirmed by the Tribunal. Thereafter, similar question has been referred for the opinion of this court at the instance of the Commissioner.