Goli Eswariah vs Commissioner Of Glft Tax, Andhra ... on 5 May, 1970
Equivalent citations: 1970 AIR 1722, 1971 SCR (1) 522, AIR 1970 SUPREME COURT ... Hegde
Bench: K.S. Hegde , J.C. Shah
PETITIONER:
GOLI ESWARIAH
Vs.
RESPONDENT:
COMMISSIONER OF GlFT TAX, ANDHRA PRADESH
DATE OF JUDGMENT:
05/05/1970
Income-tax Appellate Tribunal, Hyderabad, had held in the case of Goli Eswariah v. Commissioner of Gift-tax that when a separate property ... Supreme Court delivered its judgment in Goli Eswariah v. Commissioner of Gift-tax . After the decision of the Supreme Court was received and became known
Stremann v. CIT,
(1965) 66 ITR 62 SC; Goli Eswariah v. CGT, (1970) 76 ITR
675; C.G.T.v. Getti Chettiar ... benefit of two earlier decisions of this
Court in Goli Eswariah
Supreme Court in an earlier judgment in the case of Goli Eswariah v. Commissioner of Gift-tax . In that case, the Supreme Court had occasion ... disposition as understood or defined by the Supreme Court in Goli Eswariah 's case [1970] 76 ITR 675. Unless an act is a bilateral
observation about throwing of individual property in
common hotchpotch in Goli Eswariah Vs. Commissioner of Gift Tax,
Andhra Pradesh (1970) 2 SCC 390 to which ... pleading
a Will in his favour. It was held i) Goli Eswariah supra does not lay down
that a separate property could not be impressed
upon the decision of the Supreme Court in the matter of Goli
Eswariah v. Commissioner of Gift Tax, Andhra Pradesh 1 to buttress his
submissions ... Station, heavily relied upon the decision of the Supreme
Court in Goli Eswariah (supra) in which their Lordships framed the
following question for determination
Courts and the Supreme Court and reference may be made to Goli Eswariah v. CGT [1970] 76 ITR 675 (SC), Alladi Kuppuswami ... Rajamani Ammal, it was submitted on behalf of the revenue that Goli Eswariah [1970] 76 ITR 675 (SC) was a case arising under the Gift
Wealth-tax Act, 1957 ?"
5. In Goli Eswariah v. CGT , it has been observed that the unilateral declaration of a Hindu coparcener, whereby ... change and no transfer ensues either. The Supreme Court in Goli Eswariah's case expressed its agreement with the above view of the High
case (supra), Mrs. Jer Mavis Lubimoff's case (supra), Goli Eswariah's case (supra) and N.S. Getti Chettiar's case (supra ... decision in the cases of Smt. Ansuya Sarabhai (supra), Goli Eswariah (supra), Mrs. Jer Mavis Lubimoff (supra) and Ebrahim Haji Usuf Botawala (supra). The Commissioner
Gift-tax
Act . Following the decision of this Court in Goli Eswariah
v. Commissioner of Gift-tax , ( 3) the Delhi High Court held
that
