LAWS(ALL)-1991-8-63

COMMISSIONER OF GIFT TAX Vs. OM PRAKASH

Decided On August 05, 1991
COMMISSIONER OF GIFT-TAX Appellant
V/S
OM PRAKASH Respondents

JUDGEMENT

(1.) HEARD learned standing counsel for the Revenue. In the present application filed under Section 26(3) of the Gift-tax Act, 1958, the applicant sought for the following question :

(2.) THE findings recorded by the Tribunal are quoted hereunder :