9911796707
TMI Blog1997 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... . He made a gift of Rs. 25,000 on March 31, 1977, to Mahesh Chander, on which tax of Rs. 900 was paid. The claim of the Revenue was that it passed on the death of the deceased under section 8 of the Estate Duty Act being gift mortis causa. The claim was rejected by the Tribunal on the ground that no evidence was brought on the record that it was a gift mortis causa. A reference application was m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Revenue and the accountable person, the Tribunal took a view that the provisions of section 33(1)(o) cannot be brought to it unless the property passed under section 8 of the Act and, therefore, modified the questions as under and referred the same to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel in this regard took us to sections 9, 10, 27 and 33(1)(o) of the Estate Duty Act. The contention of counsel for the accountable person is that unless the estate was held to be includible in the principal value of the estate, the provisions contained in section 33 will not be attracted. In our opinion, the provisions under section 33(1)(o) come into play only when the property is chargeable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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