TMI Blog1971 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt was delivered by HEGDE J.-- These are appeals by special leave. The only question that arises for decision in these appeals is whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the gifts alleged to have been made by the assessee to his brother, Brij Lal Lohia, and his nephew, Nand Kishore Lohia, are genuine gifts. In these appeals we are concerned with the assessments of the assessee for the years 1947-48, 1948-49, 1949-50, 1950-51 and 1951-52. The assessee is an individual. On July 12, 1943, it is said the assessee made a gift of Rs. 5,11,101 to his brother, Brijlal Lohia, and another sum of Rs. 2,50,000 to Nand Kishore Lohia, his nephew. Thereafter, the assessee's brother and nephew a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question are genuine gifts. In arriving at that conclusion the Tribunal had taken into consideration various circumstances and those circumstances as set out by the Tribunal are as follows : " (a) On going through the capital account and the wealth statement of the assessee, the Tribunal found that before making this gift to the said persons the total amount standing to his credit was as follows : (i) A sum of Rs. 16,79,223 and Rs. 61,968 as the balance left over to his credit in his profit and loss account. (ii) A sum of Rs. 6,32,804 being his credit balance in his capital account in the partnership business styled Kanailal Lohia (Jute Press). These items, namely, in (i) and (ii), taken together, worked out to Rs. 23,73,995. (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal also considered that the assessee had no issues and having enough to spare, he was making charities of substantial amounts to various institutions. Such of the institutions to whom the assessee had given donations, were (i) Lohia Charity Trust wherein a sum of Rs. 1,26,000 was donated ; (ii) K. L. Lohia Charity Trust to whom Rs. 2,00,000 had been donated, and (iii) Lohia College, which received Rs. 2,03,000 as donation from the assessee. "' The Tribunal took into consideration the following further circumstances : (a) Registration of the firm, Messrs. Brijlal Nandkishore, under section 65 of the Indian Partnership Act with the Registrar of Firms on the 23rd December, 1948 ; (b) Sales tax registration certificates showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration the evidence of Mr. Majumdar given in the previous proceedings. Mr. Majumdar's evidence was not before the Tribunal when it dealt with the cases with which we are concerned in these appeals. Therefore, the Tribunal could not have considered the evidence of Mr. Majumdar. On going through the Tribunal's order, we are satisfied that the finding of the Tribunal cannot be said to be a perverse finding. That finding being finding of facts, it was not open to the High Court nor is it open to this court to interfere with that finding. The fact that in the earlier proceedings the Tribunal took a different view of those deeds is not a conclusive circumstance. The decision of the Tribunal reached during those proceedings does not ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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