2000 (11) TMI 62

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....the Revenue, the following question has been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short, the "Act"), by the Income-tax Appellate Tribunal, Delhi Bench (in short the "Tribunal") : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amounts of Rs. 1,18,996 and Rs. 5,138 received by the asses....

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....ourt in Umrao Singli v. State of Punjab, AIR 1961 SC 908, and the other is in Civil Writ Petition No. 2416 of 1966, filed before the High Court of Punjab and Haryana. After noticing the rival stands, the Tribunal, inter alia, recorded the following findings : "It is true that the assessee challenged his father's claim that it was a military jagir in Civil Writ Petition No. 2416 of 1966, filed b....

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....ust 4, 1914. Therefore, under the proviso to section 3 of the said Act, it could not be resumed and was in fact never resumed. That being so, the jagir amounts, which were paid to Shri Umrao Singh and were shared half and half by him and his son (assessee) by virtue of a compromise of jagirs as wrongly assumed by the Appellate Assistant Commissioner. These amounts were jagir income which were assi....

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....ces rendered and, therefore, conceptually different from jagirs of other descriptions. We find that such a plea was not taken before the Tribunal and this question does not flow from the order of the Tribunal. On the contrary, as apparent from the conclusions of the Tribunal, it was, inter alia, held that what was paid to Shri Umrao Singh by the State Government was not compensation for resumpt....