C W T KOTA vs. H H MAHARAO BRIJ RAJ SINGH

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Wealth Tax Appeal No. 1 / 2011 C W T Kota ----Appellant Versus H H Maharao Brij Raj Singh ----Respondent Connected With D.B.WEALTH TAX APPEAL No. 2 / 2011 C W T Kota ----Appellant Versus H H Maharao Brij Raj Singh ----Respondent D.B.WEALTH TAX APPEAL No. 3 / 2011 C W T Kota ----Appellant Versus H H Maharao Brij Raj Singh ----Respondent _____________________________________________________ For Appellant(s) : Mr. Nikhil Tiwari for Ms. Parinitoo Jain For Respondent(s) : Mr. P.K. Kasliwal _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Judgment 15/02/2017 1. All these appeals since involve identical substantial questions of law, therefore heard together & are being decided by this

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common judgment. 2. By way of these appeals, the appellants have assailed the judgment and order of the Tribunal whereby Tribunal has dismissed the appeals filed by the department and cross objections filed by the assessee were also dismissed. 3. This court while admitting the appeals has framed following substantial question of law:- Appeal No.1/2011 1. Whether of the facts and circumstances of the case, the Tribunal was justified in holding the status of the assessee as “individual” in place of HUF and thereby deleted the addition of Rs.55,09,56,000/-? Appeal No.2/2011 1. Whether of the facts and circumstances of the case, the Tribunal was justified in holding the status of the assessee as “individual” in place of HUF and thereby deleted the addition of Rs.45,91,30,000/-? Appeal No.3/2011 1. Whether Tribunal was justified in holding the status of an assessee as an “individual” in place of “HUF” by placing reliance upon the finding of the Income Tax authority and accordingly granted benefit to the assessee by deleting the addition made by WTO in his total wealth amounting to Rs.55,09,56,000/-? 4. Now the issue is squarely concluded in favour of the assesse

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itself by the Supreme Court in Maharao Bhim Singh of Kota through Maharao Bhim Singh Kota vs. CIT, Rajasthan-II, Jaipur, Civil Appeal No.2812/2015 decided on 5.12.2016 which was subsequently followed by this court in the decision of the same assessee in CIT Kota vs. H.H. Maharao Bhim Singh D.B. Income Tax Appeal No.595/2009 and other connected matters decided on 14.12.2016 wherein it has been held as under:- “4. Identical issue in the case of same assessee was pending before the Supreme Court by way of Civil Appeal No.2812/2015 whereby recently in the decision of the Supreme Court rendered on 05.12.2016, it has been held that the income which has been earned by the former ruler as his income from the requisition of the property is not taxable and in view thereof, the question No.(iv) in relation to taxability of income on requisitioned property is covered by the decision of the Supreme Court. 5. Consequently, the other questions which are framed with regard to section 147 and 148 of the Act in our view have been rendered academic inasmuch as the income which has been derived by the assessee is not taxable and no fruitful purpose would be served by examining the issue. In that view of the matter, the appeals deserve to be dismissed.”

A copy of this judgment be placed in each file. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. Brijesh93 to 95.