{"id":182087,"date":"2009-09-29T00:00:00","date_gmt":"2009-09-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-gift-tax-vs-shri-e-k-chandrasenan-on-29-september-2009"},"modified":"2016-05-17T02:31:05","modified_gmt":"2016-05-16T21:01:05","slug":"the-commissioner-of-gift-tax-vs-shri-e-k-chandrasenan-on-29-september-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-gift-tax-vs-shri-e-k-chandrasenan-on-29-september-2009","title":{"rendered":"The Commissioner Of Gift Tax vs Shri.E.K.Chandrasenan on 29 September, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Gift Tax vs Shri.E.K.Chandrasenan on 29 September, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nGTA.No. 13 of 2009()\n\n\n1. THE COMMISSIONER OF GIFT TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SHRI.E.K.CHANDRASENAN,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :29\/09\/2009\n\n O R D E R\n                    C.N.RAMACHANDRAN NAIR &amp;\n                               V.K.MOHANAN, JJ.\n               ....................................................................\n                          G.T. Appeal No.13 of 2009\n               ....................................................................\n             Dated this the 29th day of September, 2009.\n\n                                      JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      Respondent-assessee is no more. Even though Standing Counsel<\/p>\n<p>appearing for the appellant submitted that Assessing Officer wants to<\/p>\n<p>implead the legal heirs and pursue the appeal, we proceed to hear the<\/p>\n<p>appeal so that impleadment is required only if appeal is going to be<\/p>\n<p>entertained by this court.\n<\/p>\n<p>      2. On hearing the Standing Counsel and after going through the<\/p>\n<p>Tribunal&#8217;s order we notice that the properties purchased by the assessee<\/p>\n<p>in the name of his wife and children during his lifetime, the value of<\/p>\n<p>which is assessed for gift tax was treated as assessee&#8217;s own wealth and<\/p>\n<p>wealth tax was paid. The Settlement Commission allowed assessee&#8217;s<\/p>\n<p>claim and settled liabilities under the Wealth Tax Act and Income Tax<\/p>\n<p>Act. This clearly shows that the donees have not accepted the gift and<\/p>\n<p>the properties have in fact not been taken over by them.                              In the<\/p>\n<p><span class=\"hidden_text\">                                 2<\/span><\/p>\n<p>circumstances, we find no merit in the appeal filed by the Revenue.<\/p>\n<p>Consequently the Gift Tax Appeal is dismissed.<\/p>\n<p>                                 C.N.RAMACHANDRAN NAIR<br \/>\n                                 Judge<\/p>\n<p>                                 V.K.MOHANAN<br \/>\n                                 Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Gift Tax vs Shri.E.K.Chandrasenan on 29 September, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM GTA.No. 13 of 2009() 1. THE COMMISSIONER OF GIFT TAX, &#8230; Petitioner Vs 1. SHRI.E.K.CHANDRASENAN, &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent : No Appearance The Hon&#8217;ble MR. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-182087","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Gift Tax vs Shri.E.K.Chandrasenan on 29 September, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-gift-tax-vs-shri-e-k-chandrasenan-on-29-september-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Gift Tax vs Shri.E.K.Chandrasenan on 29 September, 2009 - Free Judgements of Supreme Court &amp; 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