TMI Blog1996 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... 958, for referring the following question to this court along with the statement of the case for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the assessment framed by the Gift-tax Officer on the ground that the assessment had been framed in a status different from that in which the gift-tax return had been filed ?" The po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the legal heiresses to file the return in the status of individuals but the return was filed declaring Hindu undivided family status and the Gift-tax Officer raised assessment in the same status in which the notice was issued. We have already observed that in the notice under section 13(2), the legal heiresses were not required to file the return in any particular status and such being the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
