The Commissioner Of Income Tax 20 v. Rita Sanu Bhattacharjee

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 432 OF 2006 The Commissioner of Income Tax 20 ...Appellant Versus Rita Sanu Bhattacharjee ...Respondent. Mr. Vimal Gupta for the Appellant Ms. Aasifa Khan for the Respondent. CORAM:B ILAL NAZKIand SS. SHIDNE, JJ. DATE:JULY 2, 2008 P.C.:- The following questions have been framed:- “(i) Whether on the facts and circumstances of the case andin law the Hon'ble ITAT was justified in holding that theimpugned amount of Rs.22,500/- constitute income of thesevered husband of the assessee or diversion of husband' sincome by operation of law? (ii) Whether on the facts and circumstances of the case andin law the Hon'ble ITAT has erred in law by not appreciatingthe judgment of Hon' ble Bombay High Court in the case ofPrincess Maheshwari Devi of Pratab Garh Poona v/s CIT (1982)147 ITR 258 wherein it is held that monthly alimony beingregular periodic return from a definite source was incomewithin the meaning of section 2(24) of Income Tax Act, 1961 and was liable to tax?” 2.Since the amounts are too meagre, and there has been afinding of the authorities below that the income, which was sought to becomputed as income of the respondent, was, in fact, the income of herhusband, therefore, we do not find this an appropriate case foradmission. Appeal is dismissed. BILAL NAZKI, J. S.S. SHINDE, J.