Smt. Satyabati Goswami and ors. Vs. Commissioner of Gift-tax, Etc.

Decided On : Apr-27-1976

Court : Guwahati

LAW: Section 26(1, Section 13(2, Section 15(4, Section 13(2, Section 19 of the Act, Section 13(2, Section 13 of the Act, Section 19 of the Act, Section 13, Section 15, Section 13 of the Act, Section 13(2, Section 19 of the Act, Section 4, Section 3 of the Act, Section 3 of the Act, Section 123 of the Transfer of Property Act, Section 3 of the Act

PERSON: M.C. Pathak, Gift, Gauhati Bench, Kumudeswar Goswami, K. Goswami, Kumudeswar Goswami, Goswami, Gift, Kumudes, Kumudeswar Goswami, Gift, Gift, Gift, H. Goswami, Gift, Gift, Gift, H. Goswami, Kumudeswar Goswami, Gift, H. Goswami, Kumudeswar Goswami, Kumu, Gift, Kumudeswar Goswami, S. L. Sarma, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Hindu Law, Dayabhaga, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudcswar Goswami, Gift, Gift, Gift, Gift, Gift, Gift, Kumudeswar Goswami, Gift, Gift, Kumudeswar Goswami, Kumudeswar Goswami, Gift, Kumudcswar Goswami, Kumudeswar Goswami, D. Pathak

DATE: 1958, 1960-61, June 11, 1959, 13, March 4, 1960, the previous year, year 1960-61, February 17, February 17, 1961, December 31, 1959, 39,575.5, two years, 1956, the year, March 4, 1960, 1952, 1959, the previous year, year 1960-61, 1958, 1952, May 9, 1968, '11, February 17, 1961, 1959, June 11, 1959, March 4, 1960, 1956, the assessment year 1960-61, '16, the year 1952, '17, June 11, 1959, March 4, 1960, the assessment year 1960-61, two years, previous year, previous year, February 17, 1961, '13, a previous year, the thirtieth day of June, the previous year, year, thirty days, the previous year, '19, 14, year 1960-61, June 11, 1959, 1952, the year 1952, 1952, 1952, 1958, every assessment year, the 1st day of April, 1958, the previous year, the 1st day of April, 1957, the 1st day of April, 1957, 1952, 1952, Section 2(xii, 1952, Section 2(xii, the 1st day of April, 1957, 1952, June 11, 1959, June 11, 1959, 1st day of April, 1957, 1959, March 4, 1960, the previous year, year 1960-61

ORG: Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, M/s. Bahadur Tea Co., Appellate, Gift-tax.6, Appellate, Appellate, Appellate, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Appellate, Tribunal, Appellate, Tribunal, Appellate, Tribunal, M/s. Bahadur Tea Company (P.) Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Mulla, Tribunal, Appellate, Appellate, Tribunal, Messrs. Bahadur Tea Co. Private Ltd, Appellate, Appellate, Tribunal, Tribunal, Tribunal, Sections 13, Tribunal, Tribunal, Kumudcswar Goswami.25, Tribunal, M/s. Bahadur Tea Co., Tribunal, Tribunal

CARDINAL: six, six, six, 2, 5, 2, six, 1,50,000, six, six, 4 1/2, 25,000, 24, 1,000, six, 4, 90,000, six, 15,000, six, 1961.4, six, six, 27, 7,500, 27, 2,02,500, 90,000, 24, 1,08,000, 4,500, one, 27, 7,500, 4,500, 9, 10, six, 24, 90,000, 12, 13, 222, 222, 222, 5, 19-10-03, one, 18, 24, six, 90,000, six, six, 1, 2, 3, 22, 1, 2, 3, 16, 23, six, 24, six, six, six, 26.Regarding, 3, 2, one, 2, 28, at least two, 24, 90,000, three

FAC: Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Shri Kumudeswar Goswami, Kumudeswar Goswarni, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Hareswer Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswami, Kumudeswar Goswarni

GPE: H. Goswami, Goswami, D. Goswami, L. Goswami, Goswami, Sarania, Mitakshara, Mitakshara, Goswami, Mitakshara, Mitakshara, Mitakshara, Mitakshara, Silpukhuri, Gauhati, Mitakshara, assessee, J.33

LOC: J. Goswami, H. Goswami

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

ORDINAL: second, second, first, first, third, third

PRODUCT: Schedule