1986 (9) TMI 48

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....-tax Appellate Tribunal, Jaipur Bench, Jaipur, by its order dated March 9, 1978, has referred two questions of law in respect of two different assessees. The questions of law had arisen out of Wealth-tax Appeal No. 215/Jp/76/77 for the assessment year 1975-76 (Smt. Kamla v. CWT, Rajasthan, Jaipur) and Wealth-tax Appeal No. 216/Jp/1976-77, for assessment year 1975-76(Smt. Sudershan v. CWT, Rajastha....

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....d in the circumstances of the case, the Tribunal was right in holding that the gift of Rs. 25,000 of Smt. Sudershan was an indirect transfer of the amount to her husband and was, therefore, includible in her net wealth under section 4(1)(a) of the Wealth-tax Act, 1957. " Nobody appeared on behalf of the assessee. We have heard Mr. Surolia, learned counsel for the Department. The Income-tax Appe....

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....children of Smt. Kamla. The sole question in such a case to be considered is whether the transactions are the links of the same chain and are interrelated with each other as links of the same transaction or whether they are totally independent. It has to be seen whether the causation and motivation for them is common. The Tribunal has given its finding after perusing the entire record of the case ....