2000 (10) TMI 2

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....e assessee, the following questions have been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short "the Act"): "1. Whether, on the facts and in the circumstances of the case, the assessee is an official of U.N.O. under the United Nations (Privileges and Immunities) Act No. 46 of 1947? 2. Whether, on the facts and in the circumstances of the case, ....

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....non-taxable. The Revenue carried the matter in appeal before the Tribunal. A cross-objection was also filed by the assessee. The Tribunal on consideration of the rival stands came to the following conclusions: "10. After hearing both the parties and duly considering the Special Service Agreement, as also the United Nations (Privileges and Immunities) Act, 1947 (Act No. 46 of 1947), we are of th....

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....e was an official of the United Nations and hold that section 4 of the Special Service Agreement conclusively concluded the status of the assessee and, therefore, the amount was not exempt. 11. That leaves us with the exclusion of Rs.1,050 as done by the Appellate Assistant Commissioner. It was not denied by learned counsel for the assessee that before the assessee chanced to write these articl....

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.... Commissioner. Reliance placed on RM. AR. AR. RM. AR. AR. Ramanathan Chettiar v. CIT [1967] 63 ITR 458 (SC)." The Departmental appeal was allowed and the assessee's cross-objection was dismissed. Accepting the prayer for reference, the questions have been referred for the opinion of this court. In spite of notice, there is no appearance on behalf of the assessee. Heard learned counsel for th....