9911796707
TMI Blog1980 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... separate orders dt. 28th Feb., 1977, fixing his assessable income at Rs. 14,433.42 for the first year. Rs. 21,494 for the second year and Rs. 30,548 for the third year. When the appellant questioned these orders of assessment by filling 3 separate appeals as ITA Nos. 348,349 and 350 of 1977, the Addl. AAC of Agrl. IT and ST, Ernakulam, disposed of these appeals by a common order dt. 27th Nov., 1978 along with 2 other appeals, ITA Nos. 346 and 347/77 filed by the appellant against his assessments for the years 1972-73 and 1973-74, giving some reliefs to the appellant. Not satisfied with the reliefs obtained in the first appeals, the appellant has preferred these 3 second appeals before this Tribunal. 2. The first dispute before us is conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rubber area was not sold for adequate consideration. The consideration must be reasonable to the extent sold. In the absence of adequate proof the claim could not be allowed. The appellant has questioned this finding before us. 3. According to the appellant, his marriage has taken place on 16th Oct., 1944 and, the Vicar of St. Marry's Church, Alangad, Alwaye, has issued a certificate stating that the marriage has taken place on 16th Oct., 1944 as alleged by the appellant and as per the Church records a dowry of Rs. 2,000 has been paid. It is also stated that another amount of Rs. 2,000 has been given to the appellant's wife by her father as her share in the family properties. The father-in-law of the appellant has filed an affidavit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mong themselves, subject to the claims of the daughter for Streedhanam. Daughter's Streedhanam and its value:- The Streedhanam due to a daughter shall be fixed, at one fourth the value of the share of a son, or Rs. 5,000 whichever is less. emale heirs who were paid Streedhanam to be ordinarily left out of consideration. Provided that any female heir of an intestate to whom Streedhanam was paid or promised by the intestate, or in the intestate's life time either by such intestate's wife or husband, or after the death of such wife or husband, by her or his heirs shall not be entitled to have any further claim in the property of the intestate when any of her brother (whether of the full-blood or of the half-blood by the same father) or the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be given to female or, on her behalf, to her husband or to his parent or guardian by her father or mother or, after the death of either or both of them, by any one who claims under such father or mother, in satisfaction of her claim against the estate of the father or mother; or, after the death of either or both of them, by any one who claims under such father or mother, in satisfaction of her claim against the estate of the father or mother, Son, daughter and other words expressing relationship-the terms son, daughter, brother, sister, lineal descendant, or any other word expressing relationship must be understood only as denoting a legitimate relative. When, owing to any physical defect deformity it is not possible to ascertain the sex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsactions if they are true. 7. So, the next question is whether the appellant has purchased the properties with this consideration. According to the assessing officer, he has transferred a portion of his properties in favour of his wife. If actually it is proved that the appellant has received some money from his wife's father as Streedhanam or as share due to her and, he has been keeping these amounts with him, he is at liberty to transfer any property in consideration of these amounts to the wife and such transactions will not be hit by s. 9(2) of the Agrl. IT Act, as the consideration is real and it is belonging to the wife as the appellant is only a trustee for these amounts. He can return this amount whenever he is feeling capable of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 2,000. There is nothing wrong in a father giving some amount to his daughter and this version can be disbelieved only if it is found that the father is incapable to make such payment as he is impecunius. Since the assessing officer has not made any enquiry in this direction, we are of the view that he has hastely disbelieved the appellant's version without making any independent verification. On that ground alone we are setting aside the orders of the authorities below and remitting the files, to the concerned assessing officer directing him to finalise the assessments afresh after re-examining the records properly and after conducting further verification or enquires if he feels such enquiries are necessary. 10. The appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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