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Issues: Whether the gift of ancestral immovable property made by the karta of a Hindu undivided family in favour of the karta's daughter-in-law was void or merely voidable, and whether the Revenue could succeed in challenging its treatment as property no longer belonging to the Hindu undivided family.
Analysis: The gift had been made with the consent of the other member of the family, had been acted upon, and the income from the property was being received by the donee. The gift had not been challenged or set aside by any coparcener. In Hindu law, an alienation by the manager of a joint Hindu family made without legal necessity is voidable and not void. On the facts found, the extent of the gift could not be treated as excessive or unreasonable, and the Revenue's objection did not displace the appellate finding.
Conclusion: The gift was not held to be void in the present proceedings; it was treated as at best voidable, and the Revenue's challenge failed.
Final Conclusion: The appeals failed and the appellate order in favour of the assessee was left undisturbed.
Ratio Decidendi: An alienation by the manager of a joint Hindu family without legal necessity is voidable and not void unless and until it is set aside.