The C.of Gift Tax v. Shri Pitamber Mohanlal
Case brief
What is this about?
In a Gift Tax reference where the tax incidence is less than Rs 4 lakhs, the court declined to press the reference due to counsel's instructions not to do so. Consequently, the question of law was left open for consideration in an appropriate case.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
GIFT TAX REFERENCE NO.2 OF 1980
The Commissioner of Gift Tax....Applicant
Versus
Pitamber Mohanlal ...Respondent
Mr. P.S. Sahadevan,for the Applicant.
CORAM : F.I. REBELLO &
J.P. DEVADHAR, JJ. DATED : 23RD OCTOBER 2007
P.C.
| . | As | the tax incid | ence is les | s than Rs | .4.00 la | khs | |||
|---|---|---|---|---|---|---|---|---|---|
| learned | Counsel | states | that | he | has | inst | ructions | not to |
press |
| the | reference. | In | the | light | of | that | reference | returned | as |
Parties & counsel
- applicant
Commissioner of Gift Tax
- respondent
Pitamber Mohanlal
Coram
F.I. Rebello
Case details
As recorded by the court registry
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