1988 (3) TMI 35

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.... (Judgement / Order / Decisions)<br>Dated:- 2-3-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : K. P. RADHAKRISHNA MENON., V. BHASKARAN NAMBIAR&nbsp; JUDGMENT The judgment of the court was deliv....

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....ands and, therefore, there was no gift ? . 2. That the factual position appears to be that the lands in question could not have been validly transferred by the assessee ? " The Appellate Tribuna....