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TMI Blog1996 (2) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and the following two questions of law have been referred by the Tribunal for answer of this court, which read as under : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in not admitting the claim of the adverse possession admitted by the learned Third Additional District Judge, Jabalpur ? 2. If the answer to the above is in the affir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the valuation of the property only. When the returns were filed by the assessee for the assessment years 1972-73, 1973-74, 1974-75, 1975-76 and 1976-77, the assessee included the value of those properties in her net wealth and represented that the property belonged to her and she was the owner. The Wealth-tax Officer completed the assessments for the assessment years 1972-73 to 1976-77, by his o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the claim of the assessee about the ownership of this property for all the assessment years under appeal. It was contended by the assessee that by virtue of the gift deed dated May 31, 1956, she had ceased to be the owner of this property. The order of the Third Additional District Judge, Jabalpur, dated April 16, 1986, was produced before the learned Appellate Assistant Commissioner and it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand that this property has been gifted by her to her sons and then in the same breath, she had produced the order of the Additional District Judge showing that both the sons acquired the property by adverse possession. Both these contradictory pleas negative the stand of the assessee. Once she has failed to satisfy regarding gift of property to her sons somehow she tried to justify this stand b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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