COMMISSIONER OF INCOME-TAX, BOMBAY CITY. I vs C. N. PATUCK — 1972 PTD 371

Citation: 1972 PTD 371

Court: Bombay High Court

Year: 1968

Decision Date: 1968-01-22

Parties: COMMISSIONER OF INCOME-TAX, BOMBAY CITY. I vs C. N. PATUCK

Headnotes

Case cited as 1972 PTD 371

Judgment Text

Court Name: Bombay High Court Judge(s): V. S. Desai, S. P. Kotwal Title: COMMISSIONER OF INCOME-TAX, BOMBAY CITY. I vs C. N. PATUCK Case No.: Income-tax Reference No. 104 of 1962 Date of Judgment:1968-01-22 Reported As: 1972 PTD 371 Result: N/A JUDGMENT JUDGMENT KOTVAL, C. J.-The question referred for our decision ill this reference is: "Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of Rs. 3,000 paid to the un--married daughter from his total income of the previous years relating to the assessm ent years 1957-58 and 1960-61 ?" The circumstances under which this question comes to be referred are as follows : C. N. Patuck was assessed as an individual in the relevant assessment years. He was a partner of a firm known as Messrs Patuck & Sons. From this firm he derived an income from two sources. He had a one-third share in the profits of the partnership and was receiving Rs: 400 per month as his salary. The assessee was a married man but some time in 1951 his marriage with his wife came to be dissolved and a divorce was granted to him with other consequential reliefs. The suit was Suit No. 16 of 1951, before the Parsi Chief Matrimonial Court at Bombay and it was decreed on 2nd April 1951, by consent of both the parties. As a result of this compromise the assessee made certain provisions for the two unmarried daughters by that marriage and that arrangement has given rise to the present reference, Since the real question…

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