TMI Blog1982 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the AAC was justified in treating the birds as not animals and denying the assessee exemption available under section 2(e) of the Wealth-tax Act, 1957 ("the Act"). The assessment year involved is 1976-77. 2. This appeal was fixed after due notice to the parties but when the appeal was called on for hearing, there was no response from the appellant though revenue---res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee was a partner. Therefore, for the reasons given in that case he disallowed the exemption. 4. The AAC, following the reasons given in the appellate order in the case of Smt. Birinder Kaur, dismissed the appeal of the assessee. The appeal has been dismissed on the ground that the exemption claimed under section 2(e)(2)(i) is not admissible to the assessee because birds with regard to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other Acts cannot be imported so as to give the assessee benefit of this exemption. The AAC has even gone to the extent of saying that "the plain dictionary meaning of the word 'animals' would not include 'birds' in this category". The Chamber's Twentieth Century Dictionary (revised edn.) defines "animal" as "an organised being having life, sensation and voluntary motion typically distinguished fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cies fly in the air." The learned WTO has not specified the dictionary from which he took the definition of the word "bird". But even according to the dictionary meaning that he relied upon and which does not appear to have been properly appreciated, the word "bird" itself connotes an animal because vertebrates are nothing but the backbone of animals as vertebrate is a joint of the backbone. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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