TMI Blog1971 (1) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... al has three sons, Lokanath, Biswanath and Chaturbhuj. Subash and Manu (Manmohan) are the sons of Rampal. Sheoduttrai, Bholanath and Bhagirathi (petitioner) were the sons of deceased Dhanraj. Bholanath died issueless on 14th of June, 1964. His entire assets were inherited by the petitioner as the next reversioner, Sheoduttrai's family having been extinct before the death of Bholanath. The petitioner effected a partial partition of his assets between himself, his sons, grandsons and daughters-in-law on 24th of October, 1965. The assets which he inherited from Bholanath were thrown by him into the common hotchpot of the undivided joint family consisting of himself, his sons, grandsons and daughters-in-law. The separate property which the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be treated as a gift by you to the Hindu undivided family of which you are the karta. " In a reply dated 28th of October, 1968 (annexure " F "), the petitioner denied his liability. By annexure " G " dated October 29, 1968, the revenue relied Upon Keshavlal Lallubhai Patel v. Commissioner of Income-tax and Commissioner of Gift-tax v. C. Satyanarayananmurthy, in support of its conclusion that the separate property so thrown into the hotchpot was a gift. This writ application has been filed for quashing the impugned notices and orders by annexures, " A ", " C ", " D " and " F " and for issuing a writ of mandamus to the opposite parties not to proceed with the assessment of the petitioner under the Act. The short question that arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refer to a unilateral act of throwing self-acquired property into the common hotchpot. This decision was followed by the Supreme Court in H. H. Mahayana Rajasaheb Shri Pratapsinhji Saheb of Wankamer v. Commissioner of Gift-tax. On the aforesaid view, the separate property of the petitioner which was thrown into the common hotchpot of the undivided joint family before partition does not constitute a gift and is not assessable to gift-tax. In the result, the writ application is allowed. The impugned notices be quashed by issue of a writ of certiorari and a writ of mandamus be issued prohibiting the opposite parties from proceeding with assessment. There will be no order as to costs. A. MISRA J.- I agree - - TaxTMI - TMITax - Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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