TMI Blog1979 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... t was argued on behalf of the assessee that although gift deeds had been executed, these were in fact cases of partition. After the death of Shri. Thawarji, their father, about 35 years ago, the assessee and his brothers formed an HUF. One of the brothers Shri Hiralal had already separated and the assessee became karta of the above HUF which had ancestral land at village Ghatla. It was with these funds that 90 bighas of land, now the subject matter of dispute, were purchased in the name of the assessee and one Bherulal, son of Gangaram on 26th Sept., 1949. About three years ago an oral partition took place in the family and the present lands were given to Sarva Shri Ramchand and Ratanlal towards their shares. The assessee had kept the lands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The AAC relied upon the general proposition of Hindu Law that where the joint family possessed a nucleus there was a presumption that the acquisitions in the name of the purchaser belonged to the family. Therefore, the assessee had no power to make the gift of these lands. In any case the gifts being void could not be subjected to tax. In fact, it was a case of partition and the assessee has executed the two gift deeds under some misguidance. The gift being invalid did not attract the provisions of the GTO. He, therefore, cancelled the assessment. The department has come in second appeal before us. 3. We have heard the representatives of the parties at length. It was argued on behalf of the Department that there was no proof that the lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amongst the members of the family, according to which this land was given to his brothers. Since, however, the same was not recorded as such, the assessee had executed these gift deeds. The land at village Ghetla had been given to the assessee as a result of partition and the assessee had filed an application before the Revenue Officer at Ratlam for mutating the same in his individual name as against the three names in which it stood and the statements of the brothers were accordingly recorded by the Tehsildar. In this behalf the AAC placed reliance upon the CIT, AP v. Hanumanthpa Anr (1). In that case an HUF consisting karta and his younger brother, each of them made gifts of the family property to their respective sons. The GTO sought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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