9911796707
TMI Blog1986 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of law in respect of two different assessees. The questions of law had arisen out of Wealth-tax Appeal No. 215/Jp/76/77 for the assessment year 1975-76 (Smt. Kamla v. CWT, Rajasthan, Jaipur) and Wealth-tax Appeal No. 216/Jp/1976-77, for assessment year 1975-76(Smt. Sudershan v. CWT, Rajasthan, Jaipur). In view of these circumstances, the office shall register two reference applications as D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sudershan was an indirect transfer of the amount to her husband and was, therefore, includible in her net wealth under section 4(1)(a) of the Wealth-tax Act, 1957. " Nobody appeared on behalf of the assessee. We have heard Mr. Surolia, learned counsel for the Department. The Income-tax Appellate Tribunal after considering the entire record and the facts and circumstances of this case arrived at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the links of the same chain and are interrelated with each other as links of the same transaction or whether they are totally independent. It has to be seen whether the causation and motivation for them is common. The Tribunal has given its finding after perusing the entire record of the case and after giving full hearing to the parties. In our view, the Tribunal was right in holding that the gift ..... X X X X Extracts X X X X X X X X Extracts X X X X
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