AJAYAPAT SINGHANIA Vs. GIFT TAX OFFICER

JUDGEMENT

(1.) THIS is a writ petition under Article 220 of the Constitution directed against the order, dated the 12th Sept. 1960 of the Commissioner of Income Tax and Gift Tax, U. P., whereby it was held that the application for revision under Section 24(1) of the Gift Tax Act was incompetent and could not be entertained.

(2.) THE undisputed facts of the case are that on the 18th of July 1957, a son was born to Mr. Vijayapat Singhania the brother of petitioner Ajaypat Singhania, a minor. On the 28th August, 1957, the petitioner's natural guardian Mr. Kailashpat Singhania, withdrew from Ajayapat's (Petitioner's) deposit account with Messrs. Juggilal Kamlapat, a sum of Rs. 10,000/- and Rs. 2,00,000/-aggregating to Rs. 2,10,000/- and placed the same to the credit of Mr. Vijaypat Singhania's newly born son's (Choota Gigga) account intending it to be a gift to him by the petitioner.

(3.) THE petitioner appealed to the appellate Assistant Commissioner. While the appeal was pending, the petitioner attained majority on 19-7-1959. On 11-8-1959 the Appellate Assistant Commissioner dismissed the appeal. On the 28th of November, 1958, the petitioner filed an appeal to the appellate Tribunal. It appears that during the pendency of this appeal Mr. Padampat Singhania the uncle of the petitioner met the Commissioner of Income Tax on the 12th of March, 1960. He thereafter wrote a letter (annexure 'G' to the petition) to the Commissioner, on the 17th of March, 1960 apropos his interview and referred to the present case in these words: