CAIT Vs. VAMBAN ABDUL KADER

JUDGEMENT

(1.) At the instance of the Revenue, the following question has been referred to this Court under S.60(1) of the Agricultural Income Tax Act, 1950:

(2.) The question is very wide, and is so worded as if asking for an advice. We have therefore resettled the question as:

(3.) The assessments in question are those for the years 1962-63 to 1965-66 (both inclusive). The Agricultural Income Tax Officer and the Appellate Assistant Commissioner were of the view that the assessee is to be assigned the status of individual. Before the Appellate Assistant Commissioner the assessee produced a gift deed dated 21-11-1955 and claimed on that basis that he be assigned the status of 'Undivided Marumakkathayam Tarwad'. This claim was rejected by the Appellate Assistant Commissioner on the ground that the gift deed is a sham one. On further appeal, the Tribunal held that "the gift deed is not sham and directed that the assessee be assigned the status of a tenant in common.