1995 (9) TMI 62

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....e and three other cases, namely, Miscellaneous Civil Cases Nos. 494 of 1995, 493 of 1995, and 492 of 1995 have been filed by the Revenue under section 256(2) of the Income-tax Act, 1961, to direct the Appellate Tribunal to state the case and make a reference. The common assessee is the former ruler of Ratlam State. These cases relate to different assessment years. We dispose of the four cases by t....

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....ndment) Act, 1971, was his official residence by virtue of the declaration by the Central Government under paragraph 13 of the Merged States (Taxation Concessions) Order, 1949, or paragraph 15 of the Part B States (Taxation Concessions) Order, 1950. The dispute in this case relates to a building belonging to the assessee-Ruler, which was his official residence before the commencement of the 26th ....