COMMISSIONER OF INCOME TAX Vs. SATINDER SINGH

JUDGEMENT

(1.) AT the instance of Revenue, the following question has been referred for the opinion of this Court under S. 256(1) of the IT Act, 1961 (in short the Act), by the Income-tax Appellate Tribunal, (in short the Tribunal), arising out of ITA Nos. 4891-4892 of 1974-75, pertaining to the asst. yrs.

(2.) THE issue which has been referred to this Court for consideration is as to whether the Jagir income received by the assessee was to be treated as his agricultural income entitled to exemption from tax.

(3.) FROM the order of the Tribunal for the relevant assessment years we find that while holding that the income derived by the assessee from Jagir was his agricultural income and, therefore, exempt from income-tax, the Tribunal has relied on its earlier order, dt. 22nd Oct., 1974, pertaining to the immediately preceding asst. yrs. 1968-69 and 1969-70. The order of the Tribunal pertaining to the said assessment years was subject-matter of IT Ref. Nos. 271 and 272/1975. These two references were disposed of by this Court on 21st Nov., 2000, since reported as CIT vs. Satinder Singh (2001) 249 ITR 183 (Del) and it has been held that the Jagir income received by the assessee was to be treated as his agricultural income exempt from tax. Following the said decision, the question referred is answered in the affirmative, that is, in favour of the assessee and against the Revenue. No orders as to costs.