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"The grounds of appeal were not restricted to any objection under section 16(3) or that the trust was in any way defective but were wide enough to cover the contention that it was void for other reasons as well. The question as to the validity of the trust must have been agitated before the Income-tax Tribunal and the finding thereon is that so far as the family is concerned the sum of Rs. 1,00,068 no longer belonged to the family. The question whether these shares continued to belong to the family was obviously agitated and the decision was given against the Income-tax Officer. It cannot, therefore, be said that the validity of the trust was not in dispute before the Income-tax Appellate Tribunal."