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Commissioner of Gift-tax Vs. Lachhman Dass Oswal - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtPunjab and Haryana High Court
Decided On
Case NumberGift-tax Reference No. 1 of 1973
Judge
Reported in[1977]106ITR742(P& H)
ActsGift Tax Act, 1958 - Sections 5(1)
AppellantCommissioner of Gift-tax
RespondentLachhman Dass Oswal
Appellant Advocate D.N. Awasthy, Adv.
Respondent Advocate Bhagirath Dass,; S.K. Hiraji and; B.K. Gupta, Advs.
Excerpt:
.....appeal from an original or appellate decree or order is heard and decided by a single judge of a high court, no further appeal shall lie. even otherwise, the word judgment as defined under section 2(9) means a statement given by a judge on the grounds of a decree or order. thus the contention that against an order passed by a single judge in an appeal filed under section 104 c.p.c., a further appeal lies to a division bench cannot be accepted. the newly incorporated section 100a in clear and specific terms prohibits further appeal against the decree and judgment or order of a single judge to a division bench notwithstanding anything contained in the letters patent. the letters patent which provides for further appeal to a division bench remains intact, but the right to prefer a further.....chinnappa reddy, actg. c.j.1. the tribunal followed the decision of the bombay high court in commissioner of gift-tax v. yogendra n. mafatlal : [1965]58itr40(bom) . the decision was to the effect that where a trust was created for charitable purposes, and an initial gift of a sum of money was made to constitute the trust, the initial gilt was entitled to exemption in the same manner in which subsequent gifts to the fund would be. we are in entire agreement with the reasoning and conclusions of the learned judges of the bombay high court and do not think it necessary to separately express our opinion. the reference is, therefore, rejected. the respondent will get the costs of reference, which are assessed at rs. 250.
Judgment:

Chinnappa Reddy, Actg. C.J.

1. The Tribunal followed the decision of the Bombay High Court in Commissioner of Gift-tax v. Yogendra N. Mafatlal : [1965]58ITR40(Bom) . The decision was to the effect that where a trust was created for charitable purposes, and an initial gift of a sum of money was made to constitute the trust, the initial gilt was entitled to exemption in the same manner in which subsequent gifts to the fund would be. We are in entire agreement with the reasoning and conclusions of the learned judges of the Bombay High Court and do not think it necessary to separately express our opinion. The reference is, therefore, rejected. The respondent will get the costs of reference, which are assessed at Rs. 250.


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