Law: Income Tax Act, 1922

Section: 15BB(4AA),4(3)(i),4

Law: Income Tax Ordinance, 1979

Section: 151

Exemption -- Assessee deriving income from salaries, dividends and interest etc. -- Assessee received maintenance allowance from waqf and not from Khas deposit certificates of the waqf -- Waqf deed not produced before the I.T.O. as well as the Tribunal -- Exemption claimed relying on the case of E.V. Miller wherein Supreme Court of Pakistan had held that agricultural income exempt in the hands of the company was also exempt from tax when it came in the hands of the shareholders as dividend -- Case sent back to I.T.O. to find out accrual of income of waqf and its distribution -- ORDER The order was passed by FARHAT ALI KHAN, Judicial Member. ---In this appeal an interesting point of law has arisen. The brief facts giving rise to this appeal are that the appellant an individual, derived his income in assessment year 1977-78 from salaries, dividend & interest etc. He showed Rs. 34,625/- as an interest accruing from Deposit Certificates. However, the Income-tax Officer discovered that the aforesaid amount was including Rs. 27,500/- which the appellant received as maintenance allowance from Mohammad Saleem C ..... M ...... W ...... He was of the view that since the appellant received aforesaid amount from W ..... as maintenance allowance and not from Khas Deposit Certificates, it was liable to be taxed. On appeal, it was urged before the learned Commissioner of Income- tax (A) that in view of MILLER's case, (1959) 1-Tax Page 1, since the income in the hands of the W ..... was exempt from tax, it was also exempt from tax even if it came in the hands of the appellant as maintenance allowance. The learned Commissioner of Income-tax (A) however, vide his order dated 6th May, 1981, recorded by him in Income-tax Appeal No. 6324/2-I/1980, turned down the contention of the appellant on the ground that since the decision of the MILLER's case the law was subsequently changed. The learned Commissioner of Income-tax (Appeals) in this connection referred to sub-section (4AA) of Section 15BB, which was inserted in the repealed Income-tax Act, 1922, in 1971. The appellant was not yet satisfied and he has filed this second appeal. 2. Mr. T ..... Adv. appearing for the appellant…

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