RAMANUJULU NAIDU, J.

( 1 ) AT the instance of the Revenue, the Income-tax Appellate Tribunal, Hyderabad, referred to this court for its opinion the following question of law under s. 256 (1) of the IT Act, 1961 :"whether, on the facts and in the circumstances of the case, the sums of Rs. 1,45,920 each representing the cash payments made to certain beneficiaries in lieu of supply of food as contemplated in clause 2 (1) (iv) of the trust deed are liable to be assessed as the income of the income of the Trustees of H. E. H. the Nizams Miscellaneous Trust, Hyderabad, for the asst. yrs. 1971-72 and 1972-73 ?"

( 2 ) AN identical question relating to the very same trust for the earlier asst. yrs. 1969-70 and 1970-71 was answered by a Division Bench of this court consisting of C. Kondaiah, Chief Justice, and P. A. Chowdary J. , in favour of the assessee and against the Revenue in CIT v. Trustees of H. E. H. the Nizams Miscellaneous Trust, R. C. No. 126 of 1976, disposed of on 9-4-1980. Following the said decision, the question is answered in the negative and against the Revenue.

( 3 ) ALSO at the instance of the assessee, the Income-tax Appellate Tribunal referred the following two question

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