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Issues: Validity of trust deed for assessment year 1981-82, Taxation of trust income
The judgment pertains to a case where the petitioner sought a direction for the Tribunal to refer two questions of law to the court regarding the assessment year 1981-82. The questions revolved around the validity of a trust deed executed by one individual for the maintenance of another's daughter under a specific trust. The Income-tax Officer initially rejected the trust deed's genuineness, attributing the income to the respondent. However, previous appeals and Tribunal decisions for the assessment year 1975-76 upheld the trust's validity. The Tribunal, considering evidence and witness testimonies, found the trust deed to be valid for the assessment year 1981-82 as well. The court concluded that no legal question arose, as the Tribunal's decision was based on factual findings and not erroneous. Consequently, the petition was dismissed, with no costs awarded.
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