REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF GIFT-TAX Appellant

V/S

TEJ NATH Respondents

Referred Judgements :-

SURAJ BUNSI KOER V. SHEO PERSAD SINGH [REFERRED TO]
BABA V. TIMMA [REFERRED TO]
ROTTALA RUNGANATHAM CHETTY V. PULICAT RAMASAMI CHETTY [REFERRED TO]
HANUMAN KAMAT V. HANUMAN MANDUR [REFERRED TO]
BHIRGU NATH CHAUBE V. NARSINGH TIWARI [REFERRED TO]
SUBBA GOUNDAN V. KRISHNAMACHARI [REFERRED TO]
IMPERIAL BANK OF INDIA V. MAYA DEVI [REFERRED TO]
KALYANASUNDARAM PILLAI V. KARUPPA MOOPPANAR [REFERRED TO]
GURAMMA BHRATAR CHANBASAPPA DESHMUKH NAGAMMA BHRATAR GHANBASAPPA DESHMUKH VS. MALLAPPA CHANBASAPPA:GURAMMA BHRATAR CHANBASAPPA [REFERRED TO]
AMMATHAYEE ALIAS PERUMALAKKAL VS. KUMARESAN ALIAS BALAKRISHNAN [REFERRED TO]
RAJ KUMAR RAGHUBANCHMANI PRASAD NARAIN SINGH VS. AMBICA PRASAD SINGH DEAD [REFERRED TO]
JUGAL KISHORE JAI PRAKASH VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
VALLURI JANAKAMMA SMT VS. COMMISSIONER OF GIFT TAX [REFERRED TO]
COMMISSIONER OF GIFT TAX VS. HANUMANTHAPPA P [REFERRED TO]
KULASEKARAPERUMAL VS. PATHAKUTTY THALEVANAR [REFERRED TO]
BASAVIAH GOWDER VS. COMMISSIONER OF GIFT TAX [REFERRED TO]
S RAGHBIR SINGH SANDHAWALIA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BRAHAM DUTT BHARGAVA [REFERRED TO]
AMULYA RATAN SIRCAR VS. TARINI NATH DEY [REFERRED TO]

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Delhi Bench "c", referred the following question of law for the opinion of this court :

(2.) THIS reference was posted before me and Gopal Singh J. for hearing. In view of the conflict of judicial opinion on the question whether the gift by a karta of a Hindu undivided family to coparceners and non-coparceners is void ab initio, we directed that this reference should be heard and decided by a larger Bench. That is how this reference has been placed before the Full Bench.

(3.) THE assessment year in question is 1964-65. The previous year ended on 31st March, 1964. Shri Tej Nath is the assessee. He was assessed as an individual in the year in question (1964-65 ). The relationship of the donor and the donees is indicated by the following pedigree-table : Sunder Lal | his three wives ___________________________________________ | | | (name not known, Kartari Devi Gulab Devi | had pre-deceased her (childless) husband | | Amar Nath | | Ram Nath Tej Nath (wife, Satya Bhama) (wife, Kamla Devi) | | | | Rajinder Ravinder Naresh Kumar Kumar Kumar

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COMMISSIONER OF GIFT-TAX Vs. TEJ NATH

Referred Judgements :-

JUDGEMENT

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