COMMISSIONER OF INCOME TAX Vs. SHASHI BALA JAIN

JUDGEMENT

(1.) THIS order will dispose of Income-tax Cases Nos. 26 and 27 of 1980, as both of them arise out of the order dated January 24, 1980, passed by the Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter called "the Tribunal"). Income-tax Case No. 26 of 1980 relates to the assessment year 1973-74 while Income-tax Case No. 27 of 1980 relates to the assessment year 1974-75, of the assessee. In these petitions, under Section 256(2) of the Income-tax Act, 1961, the revenue has sought a mandamus directing the Tribunal to refer the following question of law for the opinion of this court :

(2.) THE facts, as recorded by the Tribunal, in brief, are that Shrimathi Shashi Bala Jain, the assessee, is the widow of late Shri Adish Kumar Jain, who belonged to the Haryana Judicial Service and died in harness shortly after joining the Tribunal as its Judicial Member. At the time of his death, the family left behind by him consisted of his widow, one minor son and two minor daughters. Since he belonged to the Haryana Judicial Service, his dependants were entitled to receive family pension under the Family Pension Scheme, 1964, formulated by the Punjab Govt. in the year 1964. Under this scheme, the late Shri Adish Kumar Jain had nominated his wife, the assessee, to receive the family pension in the event of his death during service. During the accounting period, relevant to the assessment year 1973-74, she received Rs. 1,200 as family pension and filed the return of income showing only one-fourth thereof as taxable in her hands. THE ITO, however, taxed the entire amount and the AAC dismissed her appeals against the orders of the ITO.

(3.) FOR the reasons recorded above, there is no merit in both the petitions and the same are dismissed with costs.