Supreme Court · 2001 INSC 372 · Decided 16 August 2001
Commissioner of Income Tax, Jaipur v. Sirehmal Nawalakha
- Court
- Supreme Court of India
- Citation
- 2001 INSC 372 · [2001] SUPP. 1 S.C.R. 615
- Case number
- CIVIL APPEAL No. 6725/1994
- Decided
- 16 August 2001
- Bench
- B.N. KIRPAL, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Transfer of Property Act Section 122, 123; Registration Act Section 17
Headnote
B .Gift Tax Act, 1958: Sections 2(xii), 4(1) (c) and (d)-Gift of immovable property by unregistered document-Held, for a valid gift under ;>ection 2 (xii) and (4) compliance with the provisions of Transfer of property Act and Registration Act necessary-Transfer of Property Act, 1882--Sections of in the context of Section 2(xii) of Gift Tax Act, 1958 and Section 122 of the Transfer of Property Act, 1882. D Respondent, by an unregistered declaration sought to make a gift of certain immovable property to his wife. The Gift Tax Officer held that no valid gift had been
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)