TMI Blog1979 (12) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... nsferred to the minor daughter of the assessee was included in the computation of the total income of the assessee by invoking s. 64(iv) of the I.T. Act, 1961. The assessee objected to the same and, against the order of the ITO, an appeal was preferred to the AAC contending, (1) that the nationals of Pondicherry are to be governed either by the personal law or by the French Civil Code and the assessee, though a Muslim, could adopt the French Civil Code and be governed by it; and (2) that the document dated September 21, 1963, is not a gift but a transfer of property due to the descendants and the assessee and her husband had disposed of the properties by accelerating the partition and there was actually no gift and hence there was no transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluded in the income of the assessee under s. 64(iv) of the I.T. Act, 1961. On an application made by the assessee under s. 256(1) of the I.T. Act, 1961, the Tribunal has referred the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the transaction evidenced by document dated September 21, 1963, is a transfer without consideration and the income arising from properties transferred can be included in the computation of the total income of the assessee under section 64(iv) of the Income-tax Act for the assessment years 1964-65 to 1967-68 ? " The Tribunal has extracted s. 1075 of the French Civil Code in its order which reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese sections provide that the so-called partition deed must be in accordance with the requirements of a gift deed and must comply with the formalities, conditions and rules laid down for donation inter vivos and must only include things which the donor possesses at the time of execution of the document. The section characterises the person effecting the partition as donor... 13. From the above, analysis the so-called anticipated partition is nothing but a donation of the properties by the appellant and her husband in favour of the minor daughter. There is nothing to indicate that the minor daughter had any antecedent title or pre-existing right before the execution of the partition deed by the appellant and her husband. Since the minor h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 603 of 1975 one set. Counsel's fee Rs. 500 (Rupees five hundred only). With regard to T.C. Nos. 605 to 608 of 1975, as we have pointed out already, they relate to wealth-tax and are concerned with the assessment years 1964-65 to 1967-68. In the orders relating to the assessment of wealth-tax, the Tribunal has simply followed its order relating to income-tax which has been the subject-matter of reference in T.C. Nos. 600 to 603 of 1975. As we have answered the question referred to this court relating to income-tax in the affirmative and against the assessee, the question involved in these references, T.C. Nos. 605 to 608 of 1975, namely : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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