DAL CHAND CHITTAR MAL vs COMMISSIONER OF INCOME-TAX, U. P. — 1976 PTD 53

Citation: 1976 PTD 53

Court: Allahabad High Court

Year: 1969

Decision Date: 1969-10-30

Parties: DAL CHAND CHITTAR MAL vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1976 PTD 53

Judgment Text

Court Name: Allahabad High Court Judge(s): V. G. Oak, T. P. Mukherjee Title: DAL CHAND CHITTAR MAL vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Income-tax Reference No, 25 of 1964 Date of Judgment:1969-10-30 Reported As: 1976 PTD 53 Result: Order accordingly JUDGMENT JUDGMENT ' V. G. OAK, C. J.-The question for consideration in this reference under section 66 of the Indian Income-tax Act, 1922 (hereafter referred to as "the Act") is whether a certain amount of compensation paid to an assessee constituted income under subsection (2-A) of section 10 of the Act. The assessee is a Hindu undivided family. It owned a certain building at Hathras, known as Chhittermal Dharmshala. The building was being used by the assessee as a godown for its business till the year 1947. In 1947 the building was requisitioned by the State Government for storing foodgrain. An order was passed under the U. P. Accommodation Requisition Ordinance, 1947. The assessee claimed compensation for the loss of the Dharmshala. The parties could not agree as regards the amount of compensation payable to the assessee. The dispute was referred to the Munsif of Hathras. On September 22, 1956, the Munsif, Hathras, decided that the assessee was entitled to receive from Government compensation at the rate of Rs, 250 p. m. From the date of possession till the date of restoration of possession. Under that direction, Government paid the assessee a sum of Rs, 23,840 as compensation. In the meanwhile, the assessee took…

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