https://www.taxtmi.com/caselaws?id=26103 A prosecution for failure to file a gift-tax return cannot rest on a bare assumption that the transfers were taxable gifts when taxability was still in dispute. The document notes that the transfers had been disclosed in wealth-tax proceedings, no notice under sections 13(2) or 16 of the Gift-tax Act, 1958 was shown, and the alleged offence under section 35(1)(a) also depended on non-filing without reasonable cause. Because the petitioner's stated reason was that the transfers were not gifts within the Act, the question of taxable gift status had to be determined in assessment proceedings before criminal process was initiated. The complaint was therefore liable to be quashed. en-us Mon, 19 Aug 1985 00:00:00 +0530 Tue, 02 Feb 2010 17:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26103 A prosecution for failure to file a gift-tax return cannot rest on a bare assumption that the transfers were taxable gifts when taxability was still in dispute. The document notes that the transfers had been disclosed in wealth-tax proceedings, no notice under sections 13(2) or 16 of the Gift-tax Act, 1958 was shown, and the alleged offence under section 35(1)(a) also depended on non-filing without reasonable cause. Because the petitioner's stated reason was that the transfers were not gifts within the Act, the question of taxable gift status had to be determined in assessment proceedings before criminal process was initiated. The complaint was therefore liable to be quashed. Case-Laws Income Tax Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26103