1985 (5) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The ground of the assessee is that gift made by Shri Sain Dass in a sum of Rs. 10,000 to Shri Jatinder Kumar ought to have been considered as a genuine gift and it must have been subjected to gift-tax. 2. Facts in the background are that one Shri Sain Dass, who was an agriculturist owned 18 acres of land in his own name besides other 54 acres held by his joint family, is said to have given Rs. 10 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... genuine gift which is arbitrary and unjustified. 2. That merely because there does not exist any relationship between the donor and the donee, does not render the gift to be invalid or ingenuine, and as such, it is wrong to hold that the gift is not a bona fide gift. 3. That the order of the learned Appellate Assistant Commissioner is erroneous, arbitrary, opposed to law and facts of the case a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was concerned, he was in appeal against the order of the AAC. When it was put to him that the matter of jurisdiction being purely legal can be raised at any stage and by any one, the order passed by the AAC becomes invalid as it is the order without any jurisdiction. The learned departmental representative, on his part, submitted that this is a device for avoidance of tax which is a snag in this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... de a gift to the assessee. Besides, the dispute was also regarding the means of the donor. In that context, their Lordships held that, 'even if the two donors were found to be men of means, this finding of the Tribunal that gifts were not genuine could not be said to be vitiated because the findings of the Tribunal regarding the nature of the gifts could be sustained on other reasons given by it f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld the field, but due to the correct application of law, the remedy resorted to by the assessee in the form of first appeal before the AAC was not proper. Anyway, as stated above, Lall Chand Kalra's case on merits is against the assessee and, therefore, the order of the GTO survives. 5. In the result, the assessee's appeal is dismissed subject to the above observations.
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X