MAHARANI YOGESHWARI KUMARI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) RAJENDRA Mehta, learned counsel for the assessee has submitted an application on 2nd Dec., 1985 praying therein that the question involved in this reference is similar to the question that was answered by this Court in Arivnd Singh vs. CIT (D. B IT Ref. No. 45 of 1977 decided on 22nd Aug., 1985), [since reported in (1986) 52 CTR (Raj) 286], and so this reference may be decided at an early date in terms of the answer given to the question in Arvind Singh's case (supra).

(2.) THIS request of the learned counsel for the assessee is not opposed by the learned counsel appearing for the Revenue.

(3.) WE have read the decision in Arvind Singh's case (1986) 52 CTR (Raj) 286 and considered the reasons given therein. WE adopt the reasons given in Arvid Singh's case (IT Ref. No. 45 of 1977) for answering the question in this case. In our opinion on the facts and in the circumstances of the case the receipts of Rs. 25,000, Rs. 18,000 and Rs. 3,000 relating to the asst. yrs. 1970-71, 1971- 72 and 1972-73 do not constitute the assessee's income liable to tax. The reasons for coming to this conclusion are the very same which have been mentioned in Arvind Singh's case (supra).