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TMI Blog1986 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... lessed with two sons and the family migrated to India. After she migrated from Pakistan, in exchange of the land left by her there, she got some land in India. These two sons who were born to Pritam Kaur were after she migrated to India, whose names were Manmohan Singh and Amarjit Singh. The contention of the assessee was that shares were claimed by these two sons from her mother out of land which was given to her by her husband in Pakistan. They filed a civil suit in the Court of sub-Judge, Bassi, who awarded the decree in favour of the two brothers. The GTO in the course of Gift-tax proceedings observed that the land which was given to the two sons through the Court decree was exclusive property of Pritam Kaur and the two sons by their bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 475 (Chd), it has been held by the Tribunal that a collusive Court decree could not be binding on the Department. Moreover, according to him, these two sons of Pritam Kaur were not entitled to the said land and the family settlement could not arise. 4. After taking into consideration the rival submissions and looking to the facts in the background of the issue, we find that the dispute pertains to the agricultural land which was subject matter of the family settlement, which is immovable property. Valuation of the said land was undoubtedly more than Rs. 100 and there is no controversy about the fact that there was no transfer of the said land. In case the family settlement is considered as non est, it could not be collusive. Then what pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servation, it is clear that we had relied on the Punjab High Court decision. It will hardly serve any purpose to deal with other aspects of the matter as the issue is also covered by the Supreme Court decision in Alapati Venkataramiah vs. CIT (1965) 57 ITR 185 (SC) as per which it was held: ".......That title to the land, buildings and the pant and machinery and electrical fittings permanently embedded thereon could not pass to the company till the conveyance was executed and registered." Reliance of the ld. Departmental Representative on G. V. Krishna Rao Ors. First Addl. ITO (1968) 70 ITR 812 (AP) is misplaced, due to distinction in facts. The two important aspects of the matter are family partition by decree of Court and non-regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer of property and does not cease to be a 'transfer' within the meaning of s. 2(xxiv)(d) of the GT Act, simply because it is unilateral in nature." The Revenue in the instant case cannot blow hot and cold at one stage. It does not believe the family settlement and calls the decree to be collusive. Often it says that registration is not obligatory. For the reasons given by us in detail in Banarsi Lal Aggarwal vs. GTO (1985) 14 ITD 475 (Chd),we annul the assessment on the basis that there was no registration of the land which is the subject-matter under consideration. The Rajasthan High Court in the case of Sirehmal Nawalkha also cannot further the Revenue's case because on the issue we have the Punjab High Court decision and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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