1998 (11) TMI 9

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....ars. The asst. yr. is 1972-73'. There are two references. One at the instance of the assessee and the other at the instance of the Revenue. The questions referred are : "1. Whether, on the facts and in the circumstances of the case, the document dt. 15th Sept., 1971, is only a gift deed and not a deed of family arrangement. 2. Whether, on the facts and in the circumstances of the case, the set....

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.... as the wife and the mother were concerned. The AAc agreed with the GTO. The legal representatives of the deceased, assessee as also the Department filed appeals before the Tribunal. The Tribunal found, as on 15th Sept., 1971, the settlor Ramasamy Nadar was the sole surviving coparcener that he had his second wife and his mother and two unmarried daughters as on that date. The Tribunal held that t....

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....on account of certain defects the Vakalat had been returned in the year 1981. Thereafter, the Vakalat was not represented and no one has appeared for them. The document dt. 15th Sept., 1971, has also not been filed along with the statement of case. 3. Under these circumstances, we have no alternative but, to return the reference made at the (sic-instance of) assessee without recording any answer....