https://www.taxtmi.com/caselaws?id=17729 A dispute over gift-tax assessment turned on the status in which the return was filed and the status adopted in assessment. The Tribunal treated the return as having been filed by a Hindu undivided family and found that the notice did not require the legal heirs to file in any different status; it therefore held that assessment as an individual was unjustified. The High Court treated these conclusions as findings of fact, not as a debatable legal issue, and held that no referable question of law arose from the Tribunal's order. en-us Thu, 12 Sep 1996 00:00:00 +0530 Thu, 24 Sep 2009 13:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17729 A dispute over gift-tax assessment turned on the status in which the return was filed and the status adopted in assessment. The Tribunal treated the return as having been filed by a Hindu undivided family and found that the notice did not require the legal heirs to file in any different status; it therefore held that assessment as an individual was unjustified. The High Court treated these conclusions as findings of fact, not as a debatable legal issue, and held that no referable question of law arose from the Tribunal's order. Case-Laws Income Tax Thu, 12 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17729