HON'BLE CHIEF JUSTICE SRI B. MALIK vs COMMISSIONER OF INCOME-TAX, U. P. — 1976 PTD 459

Citation: 1976 PTD 459

Court: Allahabad High Court

Year: 1970

Decision Date: 1970-08-31

Parties: HON'BLE CHIEF JUSTICE SRI B. MALIK vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1976 PTD 459

Judgment Text

Court Name: Allahabad High Court Judge(s): K. B. Asthana, M. H. Baig Title: HON'BLE CHIEF JUSTICE SRI B. MALIK vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Income-tax Reference No, 2 of 1958 Appeal No, 102 of 1967 Date of Judgment:1970-08-31 Reported As: 1976 PTD 459 Result: Order accordingly JUDGMENT JUDGMENT ' M. H. BEG, J.-This is an application by the Commissioner of Income-tax, U. P., for grant of a certificate, under section 66-A(2) of the Indian Income-tax Act ( hereinafter referred to as "the Act"), of fitness of the case for an appeal to the Supreme Court. The question raised in the reference out of which this application arises was framed as follows: "Whether, on a true interpretation of section 4, subsection (3)(viii) of the Income-tax Act, the sum of Rs, 20,000 received by the assessee as remuneration was revenue income liable to tax under the Indian Income-tax Act? ' The answer of a Bench of which one of us (i e., Beg, J.) was a member, is in Meek v. Commissioner of Income-tax (1), It is true that, in order to give our opinions on the particular facts of the case of the assessee, who happened to be a former Chief Justice, this Court had to interpret the provisions of section 4 of the Income-tax Act. These provisions are reproduced in section 10(3) of the Income- tax Act of 1961, with slight alteration in phraseology, which was held by us to be intended only to clarify and not to alter the law. It was contended, on behalf of the Department, that, although the…

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