DAVID JOSEPH Vs. COMMISSIONER OF GIFT TAX

JUDGEMENT

(1.) AT the instance of the assessee, the following four questions expect our answer :

(2.) SINCE the assessee, at whose instance under Section 26(1) of the Gift-tax Act, 1958, this court has received the reference, did not choose to engage any advocate to have the other point of view, we requested Sri Firoz, advocate of this court, to assist us amicus curiae by our order dated September 17, 1996. We heard the matter yesterday.

(3.) AN appeal before the Appellate Assistant Commissioner was preferred and it is this order of the Appellate Assistant Commissioner dated January 17, 1984, that has become the subject-matter of rectification proceedings which is the subject-matter in question.