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Section 4 of the Income-tax Act, 1961 - Hindu undivided family - Assessable as CASE REVIEW Syed Mohammad Isa v. CIT [1942] 10 ITR 267 and Jawed Ali Shah v. CIT [1950] 18 ITR 95 Followed and relied upon. JUDGMENT Bhargava, J.-The question referred by the Income-tax Appellate Tribunal, Allahabad Bench, for our opinion under section 66(1) of the Income-tax Act is: "Whether on a true interpretation of clause (viii ) of sub-section (3) of section 4 of the Indian Income-tax Act the sum of Rs. 36,396 received by the assessee as an allowance during the previous year of assessment year 1949-50 is revenue income liable to tax under the Indian Income-tax Act, 1922?" The facts and circumstances under which this question has arisen and has been referred to this court have been mentioned by the Tribunal in the statement of the case to which were attached as annexure a number of other documents. For the purpose of stating the facts and circumstances, therefore, we are referring to the statement of the case as well as the various documents which form part of the statement of the case. The assessee in this case is a Hindu undivided family whose karta is Sri Trivikram Narain Singh. He is a descendant of one Sri Babu Ausan Singh who was the original founder and owner of what is known as the Ausanganj Estate in the district of Varanasi. It was some time in the year 1775 that the then Province of Banaras was ceded to the British Government by Nawab Asfuddaula of Audh whereafter the British Government granted a Sanad to Raja Chet Singh conferring on him the rights of a Raja. Raja Chet Singh in turn gave the jagir of pargana Seyedpore and Bhittary in perpetuity to Babu Ausan Singh. In the year 1798, there were some disputes between Babu Ausan Singh and the zamindars of this pargana with the result that the matter was referred by the Collector of Banaras to the Board of Revenue in Calcutta. During the pendency of the disputes, Babu Ausan Singh was succeeded by Babu Sheo Narain Singh who in turn was succeeded by Babu Har Narain Singh. Various proposals were made at intervening stages for settling the disputes but the ultimate settlement came in the year 1837. The final notification by…

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