IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 29TH SEPTEMBER 2009 / 7TH ASWINA 1931 GTA.No. 13 of 2009() -------------------- GTA.10/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF GIFT TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- SHRI.E.K.CHANDRASENAN, MONI MANDIR, PANAMPILLY NAGAR, COCHIN. THIS GIFT TAX APPEAL HAVING COME UP FOR ADMISSION ON 29/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... G.T. Appeal No.13 of 2009 .................................................................... Dated this the 29th day of September, 2009. JUDGMENT Ramachandran Nair, J. Respondent-assessee is no more. Even though Standing Counsel appearing for the appellant submitted that Assessing Officer wants to implead the legal heirs and pursue the appeal, we proceed to hear the appeal so that impleadment is required only if appeal is going to be entertained by this court. 2. On hearing the Standing Counsel and after going through the Tribunal's order we notice that the properties purchased by the assessee in the name of his wife and children during his lifetime, the value of which is assessed for gift tax was treated as assessee's own wealth and wealth tax was paid. The Settlement Commission allowed assessee's claim and settled liabilities under the Wealth Tax Act and Income Tax Act. This clearly shows that the donees have not accepted the gift and the properties have in fact not been taken over by them. In the 2 circumstances, we find no merit in the appeal filed by the Revenue. Consequently the Gift Tax Appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms