9911796707
TMI Blog1985 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sain Dass in a sum of Rs. 10,000 to Shri Jatinder Kumar ought to have been considered as a genuine gift and it must have been subjected to gift-tax. 2. Facts in the background are that one Shri Sain Dass, who was an agriculturist owned 18 acres of land in his own name besides other 54 acres held by his joint family, is said to have given Rs. 10,000 as a gift to Shri Jatinder Kumar. Strange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. 2. That merely because there does not exist any relationship between the donor and the donee, does not render the gift to be invalid or ingenuine, and as such, it is wrong to hold that the gift is not a bona fide gift. 3. That the order of the learned Appellate Assistant Commissioner is erroneous, arbitrary, opposed to law and facts of the case and is, thus, untenable." The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the AAC. When it was put to him that the matter of jurisdiction being purely legal can be raised at any stage and by any one, the order passed by the AAC becomes invalid as it is the order without any jurisdiction. The learned departmental representative, on his part, submitted that this is a device for avoidance of tax which is a snag in this case and looking to the absence of relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute was also regarding the means of the donor. In that context, their Lordships held that, 'even if the two donors were found to be men of means, this finding of the Tribunal that gifts were not genuine could not be said to be vitiated because the findings of the Tribunal regarding the nature of the gifts could be sustained on other reasons given by it for disbelieving the genuineness of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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