https://www.taxtmi.com/caselaws?id=182868 A gift deed supported by registration, rent collection after the gift, tenant correspondence and mutation-related records was treated as a real transfer, not a benami arrangement, because suspicion alone could not displace legal proof and surrounding circumstances. The property was therefore treated as the plaintiff's exclusive property and not liable for attachment or sale for the deceased assessee's tax dues. The Union of India was not a necessary party because the certificate proceeding named the Income-tax Officer as certificate-holder. The suit was also not barred for want of notice under Section 80 CPC, as it was treated as a continuation of the earlier claim proceeding. en-us Mon, 21 Feb 1955 00:00:00 +0530 Sat, 21 May 2016 15:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182868 A gift deed supported by registration, rent collection after the gift, tenant correspondence and mutation-related records was treated as a real transfer, not a benami arrangement, because suspicion alone could not displace legal proof and surrounding circumstances. The property was therefore treated as the plaintiff's exclusive property and not liable for attachment or sale for the deceased assessee's tax dues. The Union of India was not a necessary party because the certificate proceeding named the Income-tax Officer as certificate-holder. The suit was also not barred for want of notice under Section 80 CPC, as it was treated as a continuation of the earlier claim proceeding. Case-Laws Income Tax Mon, 21 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182868