1982 (3) TMI 50

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....Tribunal, Indore, has made this reference under s. 26(1) of the Gift-tax Act, seeking our opinion on the following question : " Whether, on the facts and in the circumstances of the case, the order of the GTO should not only have been set aside but annulled altogether ? " The facts out of which this question arose are very simple. Applicant, Manaklal Motilal Agarwal, was carrying on the business....

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....goodwill. He, accordingly, set aside the assessment and remanded the case to the GTO to make a fresh assessment after giving full opportunity of being heard to the assessee. The assessee went in second appeal before the Appellate Tribunal. His contention before the Tribunal was that the order of the GTO lacked basic details and it was incomplete. The assessee prayed that the said order of the GTO....