Judgement

P. B. GAJENDRAGADKAR, J. : This is an appeal with the certificate issued by the High Court of Judicature at Patna under S. 66A (2), Income-tax Act (hereinafter called the Act) and it raises a short question of the construction of S. 34 (1) (b) of the Act. This question arises in this way. Proceedings were taken by the Income-tax Officer, Special Circle, Patna, against Maharaja Bahadur Rama Rao Vijaya Prasad Singh, the father of the appellant, to levy income-tax for the year 1945-46. The total income assessed to income-tax by the said order was Rs.1,60,602. This amount included the sum of Rs. 93,604 received by the assessee on account of interest on arrears of rent due to him after deduction of collection charges. It was urged before the Income-tax Officer by the assessee that this amount was not liable to be taxed in view of the decision of the Patna High Court in Kamakshya Narain Singh v. Commissioner of Income-tax, (1946) 14 I T R 673 : The Income-tax Officer, however, held that, since the department had obtained leave to appeal to the Privy Council against the said decision, the matter was sub judice and so he would not be justified in accepting the assessee s contentio