1984 (7) TMI 169

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....hich addition was made by the Asstt. CED as deemed gifts made out of withdrawals within a period of two years from the date of death of deceased. Mur. Singh for the Revenue argued that the deceased had made withdrawals of Rs. 20,995, Rs. 24 986 and Rs. 27,394 in the various asst. yrs. 1975-76, 1976-77 and 1977-78. In asst. yr. 1978-79, the withdrawal was Rs. 41,951. Mr. Singh drew our attention to....

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.... Mr. Singh further argued that Appellate CED was wrong in deleting the addition so made by the Asstt. CED and holding that there was no gift either to the grand-daughter or to the son or the grand-sons and that the various with-drawls represented expenditure in the normal course and that the expenditure we related to an in connection with the marriage of grand-daughter. 2. Mr. Ranka for the acc....

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.... made on purchases of various items in respect of marriage of the granddaughter. In respect of the other two items of Rs.16,200 and Rs.6,300 Mr. Ranka drew our attention to the varies copies of accounts filed. Mr. Ranka, therefore, argued that in view of these facts, the Appellate Controller of Estate Duty had come to the right conclusion that there was no gift and had rightly deleted the addition....