9911796707
TMI Blog1986 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... eb., 1971 and the taking place of mutation after 8th Feb., 1971? In as much as, in our opinion, the above said question does not call for reference we are unable to accept the question of the concerned Commissioner for the following reasons: 2. The assessment year under reference is 1971-72. The assessee Smt. Kamla Devi owned some agricultural land. She had two sons who filed a declaratory suit against her in respect of 2/3rd share of the same in the Court of Sub-Judge 1st Class, Rajpura on 8th Feb., 1971, which was decided on the very same date, as Smt. Kamla did not contest the same. In the said suit, it was mentioned that the said land was ancestral land and the two sons of Smt. Kamla Devi with her were members of the joint family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collusive by them as a consequence of which mutation is done in respect of the said land. We cannot ignore the copy of plaint on which the Court decree regarding declaratory suit was passed, which reads as under: (1) That the defendant is mother of the plaintiffs in relation and a copy of the Jamabandi for the year 1965-66 is attached. (2) That the land is ancestral property of the plaintiffs and defendants and they are members of the joing Hindu family. (3) That about two years ago, the plaintiffs and the defendants affected family partition and took possession of the land. But no entries were got effected in the Revenue papers. Therefore, the Revenue record continued to show the previous entries. (4) That defendant was asked m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant accounting period or took place in the previous year relevant to asst. yr. 1969-70. We are constrained to confirm the very same finding given by the AAC that the gift in the instant case did not take place during the accounting year relevant to assessment year under consideration. The action of the AAC as such is confirmed". 4. From the above finding, it is clear that if there is any gift it is on the strength of mutation which is made, in turn on the strength of decree which is termed to be collusive by the Revenue which is based on a plaint which finds place in the Tribunal's order in which the family partition is said to have taken place about two years ago. Under the circumstances, the finding of the Tribunal, given above, is a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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