Judgment

SIKRI, J. : This judgment will dispose of 12 appeals from the judgments of the High Court of Bombay, dated March 17, 1958 whereby the High Court answered the questions referred to it partly in favour of the assessee and partly in favour of the Department. The four questions answered by the High Court are :

1. Whether the initiation of action under S. 34 for the purpose of bringing to tax the net dividend income of Rs. 579 (suitably grossed) was valid?

2. Whether the said "portion of the dividend income" form s part of the assessed total income as that term is defined in S. 2 (13) of the Indian Income-tax Act. 1922?

3. Whether having regard to the provision of the Indo-Pakistan Agreement, the assessee is entitled to any relief on the said "P. portion of dividend income?

4. D. Whether the other moiety of the dividend of Rs. 1,71,992 declared by the Company on 14-10-1952 is properly includible in the total income of the assessee of the previous year S. Y.2008 for the assessment year 1953-54?"

The figures in these questions are in respect of Shri Purshottamdas Thakurdass.)

2. In C. A. 709/63 and C. A. 713/68 questions 1, 2 and 3 arise. Only questions 2 and 3 arise in C. A. 710/63, C