1985 (11) TMI 54

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....Arvind Singh v. CIT [1986] 160 ITR 908 (D.B.I.T. Ref. No. 45 of 1977, dated August 22, 1985), governs this case. He further submits that the paper book may be dispensed with and the reference may be disposed of in accordance with the judgment in Arvind Singh's case . Mr. B. R. Arora, learned counsel for the Revenue has no objection to the said course being adopted. We have heard learned counsel ....

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....s held in Arvind Singh's case that the amount received by the deceased-assessee, junior Rajmata Smt. Gulab Kunwar of Udaipur,. in the relevant years 1970-71 and 1971-72, out of the privy purse amount of Maharana Bhagwat Singh was not liable to be taxed in her hands as income and that the Tribunal was not right or justified in holding that the amounts received by the deceased assessee (junior Rajma....