Supreme Court of India
Satya Nand Munjal v. Commissioner of Gift Tax, (central), Ludhiana
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From the headnote
Gift Tax Act, 1958 - ss. 168 and 168 (3) - Applicability of - Questions whether no interest uls. 168 was chargeable and whether s. 168 (3) was applicable to the facts of the case - High Court had allowed the appeals relying on its judgment passed in two other appeals whereby it was held that assessee was liable to pay interest on the gift tax levied - On appeal, held: The matter is remitted back to High Court, in view of the fact that the judgment on which the High Court based its decision has been set aside by Supreme Court and that matter was remanded to the High Court for de nova
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