PRATAPSINHJI N DESAI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WE are concerned in this reference with asst. yrs. 1967 68 to 1971 72, the appropriate previous years being Samvat years 2022 to 2026, respectively. This very Bench was concerned with the questions arising in the course of asst. yrs. 1965 66 and 1966 67 pertaining to the assessment of Shri Pratapsinhji N. Desai, the present applicant in this reference, who died on November 21, 1978. It would be necessary to refer shortly to the questions which had arisen in the course of asst. yrs. 1965 66 and 1966 67, pertaining to the status of Shri Pratapsinhji N. Desai.

(2.) THE question which had arisen in the course of asst. yrs. 1965 66 and 1966 67 was in connection with the status of the said Shri Pratapsinhji. The father of the said Pratapsinhji was the ruler or Darbar of the erstwhile State of Patdi in Saurashtra. He died in the year 1941, and Pratapsinhji ascended to the gaddi and became the ruler or darbar of the said State of Patdi. He inherited certain immovable properties on the demise of his father, Narendrasinhji, which are involved in both these references and situate in the City of Ahmedabad as well as in the town of Viramgam and in different villages of Viramgam Taluka including Patdi, as also movable properties comprising jewellery, etc.

(3.) THE ITO concerned was not impressed with this contention as he was of the opinion that the properties and the estate in question were in the absolute ownership of Shri Pratapsinhji and, therefore, income from the said properties was his individual or separate income. He was, therefore, assessed in the status of an individual.