1984 (4) TMI 118

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....ase the return of gift-tax was due to be filed on or before 30th June, 1970. The doner, Smt. Lilabai Matkar, expired on 27th Dec., 1971 and, hence, the return of gift tax was filed by Smt. Jijeebai Shinde, daughter and legal heir of the deceased, on 16th May, 1972. The GTO initiated penalty proceedings under s. 17(1)(a) of the GT Act and imposed a penalty of Rs. 1,266 on the assessee. 3. The asse....

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....oceedings in this case. He submitted that since the entire penalty proceedings were ab anitio void, the levy of penalty itself was unjustified. In support of this contention, he placed reliance on the decision of the Calcutta High Court in 92 ITR 215 (sic) which was later on approved by the Supreme Court in 140 ITR 477 (sic). Secondly, the contention of the ld. counsel is that in the estate duty a....

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....t for payment of any penalty under s. 17 of the said Act. To support the above contention, he has placed reliance on the decision of the Madhya Pradesh High Court in CIT vs. Abdul Majid (1983) 11 ITC 252 (MP). The ld. representative of the Department has not been able to rebut the above contentions of the ld. counsel. 5. After hearing the ld. representatives of the parties and goind through the r....