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Will can not be rejected as valid document merely on the ground that it is neither registered nor notarized or was not found during search
Case Law Details
- Case Name
- Mr .Hemraj K.Jethani Vs Dy. Commissioner of Income Tax, (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- ITAT Mumbai
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There is no dispute that during the course of assessment proceedings the assessee while explaining the source of jewellery interalia stated that Mrs. Darshana K. Jethani has received jewellery of gold and diamond by way of ‘Will’ of Smt.Lachmi Ukarmal Mangtani, her grandmother. In support, he also placed on record the copy of the said will for verification and also stated that the said will was executed in the presence of Dr.Murli M. Ratnani (PAN- address).
It was further stated that the said doctor is a income tax payee and practicing in Thane City itself and ready to vis...
Will — an important document.