Commissioner of Income Tax vs A.R. Khanna

T.P.S. Chawla, J.—Mr. A. R. Khanna, the assessed in this case, we employed by the United Nations Organisation. He retired from service on 30-4-1965. Thereafter, he was paid pension from the United Nations Joint Staff Pension Fund. For the asst. yr. 1974-75 and 1975-76, the question arose whether the pension received by the assessed was liable to tax. The point reached the Income Tax Appellate Tribunal in appeals, and the Tribunal held that the pension was exempt from tax. At the instance of the CIT, the Tribunal has how referred the following question of law, in each of these two reference, to this court for decision :

"Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the amount received by the assessed as pension from the United Nations Joint Staff Pension Fund was not liable to tax for the asst. yr. 1974-75 and 1975-76 ?"

No one is present on behalf of the assessed. Counsel for the CIT has conceded that this very question has been decided by a Division Bench of this court in Commissioner of Income Tax, Delhi-I Vs. Dr. P.L. Narula, . That case holds that the pension paid by the United National Organisation is exempt from tax. We have examined that judgment, and find no reason to differ from it. Consequently, we answer the question referred in the affirmative. Having regard to the fact that no one has entered appearance on behalf of the assessed, we make no order as to costs.