Law: Income Tax Act, 1922

Section:

Income-tax---Income---Additions to income---Remittances received by assessee from abroad on account of Indian Gospel Mission---Not assessable in assessees hands. Held, that the remittances received by the assessee from abroad were for and on behalf of the Indian Gospel Mission and that the amounts could not be assessed in the assessees hands. JUDGMENT V. V. KAMAT, J.---It appears that learned counsel has filed a memo stating that the assessee, Dr. K. George Thomas, expired leaving behind him a Will appointing Mr. M. P. Dovindan Nair, advocate, as executor, there-under with a consequential request that the said executor be brought on record. We have already heard Shri P. Balachandran, learned advocate, not only in these references but also in regard to the necessity of amendment of the record for the purposes of these proceedings by showing the name of Shri M. P. Govindan Nair, advocate, as the executor of the Will. Since we are not disturbing the order of the Tribunal and in view of the position that the appearance of Shri P. Balachandran continues for the purpose of amendment of record, the record be amended accordingly, by showing Shri M. P. Govindan Nair, advocate, as the executor of the Will of the decreased, Dr. K. George Thomas, the assessee. It is made clear that this is for the purposes of these reference proceedings in regard to which what is required is consequential amendment of the record. We grant the same memo in all these references and proceed to decide them. The following three questions expect our answer: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law and facts in finding that the amounts are not to be included in the total income of assessee? (2) Whether, on the facts and in the circumstances of case, the Tribunal was justified in coming to the…

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