1980 (7) TMI 114

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....ubmissions of both the sides. The first grievance of the departmental representative was that the AAC entertained fresh evidence which indicated that Sh. Kalu Mal, testator in this case and the grandfather of the assessee had received 35 Ghumaons 2 Kanals 6 Marlas of agricultural land and a residential house from his father, Shri Moti Ram by way of succession after his death. After looking into re....

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....xecuted it showed that the property was the absolute property of the testator and the property became the individual property of the legatee. This proposition is not universally valid and it can always be shown with the held of appropriate evidence that even though a Will was executed the property in reality was an ancestral one in the hands of the testator. Further even it is assumed for the sake....