9911796707
TMI Blog2002 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid situation, we are left with no option but to quash and set aside the impugned notice. - - - - - Dated:- 6-2-2002 - Judge(s) : V. C. DAGA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by V.C. DAGA J.-The present petition is directed against the notice dated November 23, 1982 (exhibit "H"), received by the petitioner on November 27, 1982, purported to be issued under section 16(1) of the Gift-tax Act, 1958 ("the Act" for short), alleging therein that the first respondent had reason to believe that the gifts made by the petitioner-company in the assessment year 1976-77 had escaped assessment within the meaning of section 16 of the Act. By the said notice, the first respondent called upon the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 987, till the date of hearing of this petition, i.e., for more than 14 years, no steps were taken by the respondents to file their return and/or affidavit in reply so as to place the reasons for issuing the impugned notice. Learned counsel for the petitioner reiterated the submissions and grounds of challenge incorporated in the petition and contended that the Gift-tax Officer had no material before him for reasons to believe that the gift made by the petitioner-company in the assessment year 1976-77 had escaped the assessment within the meaning of section 16 of the Act. The petitioner contended that the notice was issued for making enquiry. However, in spite of lapse of 14 years no material is placed on record. Learned counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner in this petition has challenged the existence of reasons for issuing the impugned notice. The law is well-settled that if the existence of facts is challenged by the assessee before the court on oath, it is for the authority, who has issued the said notice, to satisfy the court about the existence of conditions precedent by filing an affidavit and producing relevant documents. If, on consideration of such material, the court is satisfied that the conditions precedent did exist at the time the notice was issued, the challenge may be turned down by the court. In the absence of any material placed by the authority to disprove the challenge OF the assessee to the existence of the conditions precedent, the writ petition cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
