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TMI Blog1989 (9) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... deed of gift? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount involved was Rs. 10 lakhs and not Rs. 12 lakhs, inspite of the fact that the remittances though banking channels were of Rs. 12 lakhs?" 2. After hearing the parties, we are of the opinion that no referable question of law arises out of the order of the Tribunal dt. 24th Nov., 1987 in GTA No. 40/B/86. We proceed to state our reasons. 3. The GTO received intimation to the effect that the assessee had made gifts of Rs. 12 lakhs to his relatives in the asst. yr. 1976-77. When no return was received within the stipulated period after issue of notice under the provisions of GT Act, 1958, notice under s. 15(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was that the gift of Rs. 10 lakhs was made. He assessed the assessee on gift of Rs. 12 lakhs. The assessee filed appeal before the CGT(A). The CGT(A) found that the assessee had not produced the original correspondence between him and the donee and as such no reliance could be placed on that correspondence. He noted that the assessee had filed copies of advice dt. 3rd July, 1975 of the Chartered Bank Dubai concerning telegraphic transfer of Rs. 10 lakhs in favour of Smt. Dharmibai, copies of certificates of foreign inward remittance Nos. 016796, 016797 respectively for the sums of Rs. 1 lakhs and Rs. 9 lakhs dt. 1st Sept., 1977 as issued by the Chartered Bank, Bombay, stipulating telegraphic transfers having been remitted from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 12 lakhs. The assessee came in further appeal before us. Before the Tribunal he submitted a paper book. Pages 2 to 6 purported to be copies of correspondence between the assessee and his sister Smt. Dharmibai. Page-7 of the paper book purported to be copy of the letter from Smt. Dharmibai to Chartered Bank Dubai. The learned counsel for the assessee expressly stated that the assessee did not rely on those documents because the assessee did not have the originals, and the assessee was not in a position to prove this correspondence. Thus the documents at pages 2 to 7 of the paper book were ignored by the Tribunal. 4. The learned representative of the assessee relied on the photostat copies of the documents from the Chartered Bank. They w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer from Dubai deposited in the account of Dharmibai. The certificates filed by the Bank were also examined by the Tribunal and the Tribunal found that it was mentioned therein that the assessee had stated to the Bank that the amounts had been sent by way of gift to his sister Smt. Dharmibai. The assessee resided at Dubai at that time and from Dubai they were sent to Dharmibai in Bombay. Thus it was established that there was gift of Rs. 10 lakhs by the assessee to Smt. Dharmibai. 6. The Tribunal then examined the question whether the gift was exempt. The Tribunal found that the assessee was non-resident at the relevant time and he had deposited foreign currency in Dubai, which was in foreign country. The Tribunal found that Dharmibai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /post office as an agent of the donee outside India. This inference is based on the decision in the case of Raj Kumar Mills Ltd. vs. CIT (1976) 103 ITR 92, 99, 100 (Bom) wherein their Lordships of the Bombay High Court on a review of the relevant principles laid down by the Supreme Court quoted as under: "If the cheque is sent by post, the receipt would be at the place where the cheque is posted provided the mode of sending it by post is adopted at the express or implied request of the assessee, in such case the post office being the agent of the assessee; otherwise the receipt would be at the place where the cheque is delivered by the post-office to the addressee." 8. According to the Tribunal these instructions applied to the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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