https://www.taxtmi.com/caselaws?id=8507 A Hindu father's act of blending separate property into the family hotchpot, where valid under Hindu personal law, does not amount to a gift chargeable under section 2(xii) of the Gift-tax Act because the property is impressed with the character of joint family property rather than transferred as a taxable gift. Relief by writ of prohibition, however, depends on a clear factual foundation showing that such blending actually occurred and that the relevant family relationship and joint status were established. On the materials described, that factual basis was not clearly made out, so writ relief was refused and the matter was left to the revenue authorities. en-us Tue, 16 Dec 1969 00:00:00 +0530 Mon, 27 Apr 2009 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8507 A Hindu father's act of blending separate property into the family hotchpot, where valid under Hindu personal law, does not amount to a gift chargeable under section 2(xii) of the Gift-tax Act because the property is impressed with the character of joint family property rather than transferred as a taxable gift. Relief by writ of prohibition, however, depends on a clear factual foundation showing that such blending actually occurred and that the relevant family relationship and joint status were established. On the materials described, that factual basis was not clearly made out, so writ relief was refused and the matter was left to the revenue authorities. Case-Laws Income Tax Tue, 16 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8507