{"id":199182,"date":"2009-01-19T00:00:00","date_gmt":"2009-01-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-gift-tax-vs-m-peermoohammed-on-19-january-2009"},"modified":"2015-11-26T07:46:28","modified_gmt":"2015-11-26T02:16:28","slug":"the-commissioner-of-gift-tax-vs-m-peermoohammed-on-19-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-gift-tax-vs-m-peermoohammed-on-19-january-2009","title":{"rendered":"The Commissioner Of Gift Tax vs M. Peermoohammed on 19 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Gift Tax vs M. Peermoohammed on 19 January, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nGTA.No. 12 of 2008()\n\n\n1. THE COMMISSIONER OF GIFT TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M. PEERMOOHAMMED,\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 C.K.ABDUL REHIM\n\n Dated :19\/01\/2009\n\n O R D E R\n                     C.N.RAMACHANDRAN NAIR &amp;\n                             C.K.ABDUL REHIM, JJ.\n                ....................................................................\n                          G.T. Appeal No.12 of 2008\n                ....................................................................\n                Dated this the 19th day of January, 2009.\n\n                                       JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      The Gift Tax Appeal is filed by the Revenue against the order of<\/p>\n<p>the Tribunal confirming first appellate authority&#8217;s order cancelling gift<\/p>\n<p>tax assessment made under Section 4(1)(c) of the Gift Tax Act. We<\/p>\n<p>have heard Standing Counsel appearing for the appellant and have gone<\/p>\n<p>through the impugned orders.\n<\/p>\n<p>      2. The gift involved in this case is value of half share of property<\/p>\n<p>purchased in the joint names of the respondent and his wife.                            The<\/p>\n<p>Assessing Officer noticed that respondent&#8217;s wife did not make any<\/p>\n<p>payment for the half share of property acquired and since the<\/p>\n<p>consideration was fully paid by respondent, it is a deemed gift under<\/p>\n<p>Section 4(1)(c) of the Gift Tax Act. Even though in principle we agree<\/p>\n<p>with the Standing Counsel that Section 4(1)(c) is attracted, it is seen<\/p>\n<p>that on facts, respondent proved before the appellate authorities that the<\/p>\n<p>respondent&#8217;s source of fund was through borrowals and two years after<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>the assessment Rs.5 lakhs was repaid by his wife through Account<\/p>\n<p>Payee Cheque. No investigation is seen made about the source of fund<\/p>\n<p>of respondent&#8217;s wife to repay the loan. In view of the finding on facts<\/p>\n<p>by the first appellate authority and the Tribunal that the source of fund<\/p>\n<p>for acquisition was borrowal and respondent&#8217;s wife repaid the loan to<\/p>\n<p>him, it was a case of proved loan arrangement between respondent and<\/p>\n<p>his wife. We do not find any substantial question of law arising from<\/p>\n<p>the order of the Tribunal and consequently we dismiss the appeal.<\/p>\n<p>                                    C.N.RAMACHANDRAN NAIR<br \/>\n                                    Judge<\/p>\n<p>                                    C.K.ABDUL REHIM<br \/>\n                                    Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Gift Tax vs M. Peermoohammed on 19 January, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM GTA.No. 12 of 2008() 1. THE COMMISSIONER OF GIFT TAX, &#8230; Petitioner Vs 1. M. PEERMOOHAMMED, &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent : No Appearance The [&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-199182","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Gift Tax vs M. 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