COMMISSIONER OF INCOME Vs. SHRI GIRDHARRAM HARIRAM BHAGAT
LAWS(GJH)-1983-12-47
HIGH COURT OF GUJARAT
Decided on December 15,1983

COMMISSIONER OF INCOME Appellant
VERSUS
Shri Girdharram Hariram Bhagat Respondents


Referred Judgements :-

GEERDHAREE DOSS V. NUNDOKISSORE DOSS [REFERRED TO]
COOPER V. BLAKISTON [REFERRED TO]
CALVERT (INSPECTOR OF TAXES) V. WAINRIGHT [REFERRED TO]
CIT V. GREAVES COTTON & CO. LTD. [REFERRED TO]
GAJANAN MAHARAJ SANSTHAN V. RAMRAO KASHINATH [REFERRED TO]
SEYMOUR V. REED [REFERRED TO]
DEOKI NANDAN VS. MARLIDHAR [REFERRED TO]
P KRISHNA MENON VS. COMMISSIONER OF INCOME TAX MYSORE TRAVANCORE COCHIN AND COORG BANGALORE [REFERRED TO]
STATE OF BIHAR VS. CHARUSILA DASI [REFERRED TO]
MAHESH ANANTRAI PATTANI VS. HE COMMISSIONER OF INCOMETAX BOMBAY NORTH AHMEDABAD [REFERRED TO]
GURU ESTATE VS. COMMISSIONER OF INCOME TAX BIHAR AND ORISSA PATNA [REFERRED TO]
INDIA CEMENTS LIMITED VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
KAMARAJU VENKATA KRISHNA RAO VS. SUB COLLECTOR ONGOLE AND AN [REFERRED TO]
RAM CHANDRA SHUKLA VS. MAHADEOJI MAHABIRJI AND HAZRAT ALL KANPUR [REFERRED TO]
BIHAR STATE BOARD RELIGIOUS TRUST PATNA VS. MAHANT SRI BISESHWAR DAS [REFERRED TO]
KARNANI PROPERTIES LIMITED VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED TO]
ALUMINIUM CORPORATION OF INDIA LIMITED VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED TO]
NAGU REDDIAR VS. BANU REDDIAR [REFERRED TO]
RADHAKANTA DEB VS. COMMISSIONER OF HINDU RELIGIOUS ENDOWMENTS ORISSA [REFERRED TO]
ACHARYA D V PANDE VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
VAHIWATDARS OF AMBAJI TEMPLE VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
RANI AMRIT KUNWAR VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
DAVID MITCHELL VS. COMMR OF INCOME TAX WEST BENGAL [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JAMAL MOHAMAD SAHIB M [REFERRED TO]
PICHAI VS. COMMISSIONER FOR HINDU RELIGIOUS AND CHARITABLE [REFERRED TO]
GOVINDLALJI RANCHHODLALJI MAHARAJ SHRI VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
VIJAYKUVERBA SAHEB OF MORVI H H MAHARANI SHRI VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
DILIP KUMAR ROY VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
MEHBOOB PRODUCTIONS PVT LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
MAHARAJKUMAR GOPAL SARAN NARAIN SINGH VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
RAJA BAHADUR KAMAKSHYA NARAIN SINGH OF RAMGARH VS. COMMISSIONER OF INCOME TAX, BIHAR AND ORISSA [REFERRED TO]
VIDYA VARUTHI THIRTHA VS. BALUSAMI AYYAR [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BENGAL VS. SHAW WALLACE AND COMPANY [REFERRED TO]
MOORHOUSE VS. DOOLAND [REFERRED TO]


JUDGEMENT

- (1.)B.K. Mehta 1. Since the judgment of the court was delivered by MEHTA J.-Since the questions referred to us at the instance of the Commissioner of Income-tax, Gujarat, and the rival contentions urged in connection therewith are common and identical in both these references, we propose to answer the questions referred to us by this common judgment.
(2.)In Income-tax Reference No. 214 of 1978, we are concerned with the assessment years 1967-68, 1968-69 and 1969-70, while in Income-tax Reference No. 68 of 1977, we are concerned with the assessment years 1970-71 and 1971-72.
(3.)The necessary and relevant facts leading to these two references may be briefly stated as under: The assessee is an individual and is a direct descendant of one well-known and renowned saint in Saurashtra area in particular and Gujarat in general, known and fondly called as Jalarambapa. The assessee is the son of Hariram, who was the daughter's son's son of the said Jalarambapa and was adopted by him. It is claimed that Jalarambapa was a person of saintly disposition right from his young age, and he engaged himself in the recitation of Ram Nam. In his temporal life, he devoted himself to the service of saints and sadhus. He was an agriculturist, but the service of feeding sadhus, pilgrims and the poor became a dominant passion of his life.


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