COMMISSIONER OF INCOME TAX/WEALTH TAX, ISLAMABAD vs HAMEEDA BEGUM S — 2023 PTD 603 ISLAMABAD

Case information

Citation: 2023 PTD 603 ISLAMABAD
Court: Islamabad High Court
Year: 2023
Reporter: PTD
Parties: COMMISSIONER OF INCOME TAX/WEALTH TAX, ISLAMABAD vs HAMEEDA BEGUM S
Subject matter: Criminal
Provisions referred to: S. 136---R; S. 17---A; S. 17; Registration Act (XVI of 1908); Property Act; Registration Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER OF INCOME TAX/WEALTH TAX, ISLAMABAD VS HAMEEDA BEGUM S.136---Registration Act (XVI of 1908), S. 17---Assessment---Oral gift---Non-registration of gift declaration---Authorities were aggrieved of accepting unregistered oral gift of immovable property held by assessee---Validity---Gift deed executed under Transfer of Property Act, 1882, was required to be registered compulsorily in light of S.17 of Registration Act, 1908, which provided that transfer of immovable by way of deed, was to be registered---Oral gift was exception to that and the same was duly acknowledged by Courts of the country---Oral gift conferred valid title upon donee, provided three elements recognized for same were present viz offer of gift, acceptance of the same and delivery of possession of the property in question---Fact that in relevant records, gift had not been transferred was immaterial and the same could not bean invalid gift---Such legal position stood confirmed and had remained subject matter of ample consideration without any ambiguity---For the purposes of income tax laws, it would be only appropriate that transaction of property, whether it was sale, gift or through any other means, be recorded in revenue record to avoid chances of tax avoidance---Gift could not be invalid only because of the fact that it was not recorded in relevant record of the regulator or custodian of the property---High Court declined to interfere in judgment passed by Income Tax Appellate Tribunal---Appeal was dismissed, in circumstances.

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