DEVCHAND C SHAH Vs. COMMISSIONER OF EXPENDITURE TAX

JUDGEMENT

(1.) THIS is a reference under section 25(1) of the Expenditure-tax Act made to this court under the following circumstances :

(2.) THE original assessing authority rejected that contention. He took the view that the presents were not, or cannot be said to have been, received by D. C. Shah and his wife, Anasuya Bai, in their individual capacity, but must be regarded as amounts received by them for, and on account of, the undivided family itself. He observed :

(3.) THE department then appealed to the Appellate Tribunal. THE Tribunal, after getting a further report from the assessing authority upon various point for investigation communicated by them in a remand order, disposed of the appeal finally by their order dated 1st August, 1964, allowing the appeal. THEreupon, the assessee moved the Tribunal under section 25 to refer certain questions of law arising out of their appellate order to this court under the said section. Agreeing with the contention that certain questions of law did arise out of the order, the Tribunal has formulated those questions as follows and referred them to this court :