COMMISSIONER OF INCOME TAX Vs. SATINDER SINGH

JUDGEMENT

(1.) AT the instance of the Revenue, the following question has been referred for the opinion of this Court under S. 256(1) of the Income -tax Act, 1961 (in short, the "Act"), by the Appellate Tribunal, Delhi Bench (in short the "Tribunal") :

(2.) THE dispute relates to the asst. yrs. 1968 -69 and 1969 -70. Since the dispute involved is identical, our judgment will govern each of the references.

(3.) WE have heard learned counsel for the Revenue. There is no appearance on behalf of the assessee in spite of notice. Learned counsel for the Revenue submitted that the Tribunal has failed to notice the distinctive features between military jagir and jagirs of other descriptions. According to him. military jagir is a grant for services rendered and, therefore, conceptually different from jagirs of other descriptions.