JUDGMENT:— These five appeals arise out of the assessments of Nawab Mir Barkat Ali Khan as the legal representative of the late Nizam of Hyderabad (hereinafter referred to as the assessee). The appeals arise out of the assessments made on the assessee for the assessment years 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64. Two questions, which are common to all these assessment years, were answered by the High Court of Andhra Pradesh in favour of the assessee and against the Revenue and the Commissioner of Income-tax has preferred these appeals. We shall deal with these two questions.

2. The first question was in the following terms:

"Whether, on the facts and in the circumstances of the case, the income of Rs. 83,709, Rs. 83,709, Rs. 84,076, Rs. 84,779 and Rs. 96,431/ - for the assessment years 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64, respectively, relating to HEH the Nizams Pilgrimage Money Trust are not taxable in the assessees hands by reason of S. 16(1)(c) of the Income-tax Act, 1922 /Sections 60 and 61 of the Income-tax Act, 1961?"

The High Court answered this question in favour of the assessee, following its earlier decision in Commr. of Income-tax v. Nawab Sir Mir Osman