https://www.taxtmi.com/caselaws?id=28343 Property treated as joint Hindu family property, not as the individual self-acquired asset of Paluram Dhanania, where the sale deed stood in the names of Paluram and his joint son and tax proceedings consistently described the assets and income as family property. The deeds of dedication were not accepted as genuine or valid because the transfers were made when substantial tax liabilities were outstanding and the property remained under family control, indicating no real divestiture in favour of the deity. Registration of the trust under section 12A of the Income-tax Act did not bar recovery proceedings, and earlier Tahsildar orders passed without notice to the Department were treated as non-binding. The attachment and sale challenge therefore failed. en-us Tue, 12 Oct 1982 00:00:00 +0530 Sat, 20 Feb 2010 18:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28343 Property treated as joint Hindu family property, not as the individual self-acquired asset of Paluram Dhanania, where the sale deed stood in the names of Paluram and his joint son and tax proceedings consistently described the assets and income as family property. The deeds of dedication were not accepted as genuine or valid because the transfers were made when substantial tax liabilities were outstanding and the property remained under family control, indicating no real divestiture in favour of the deity. Registration of the trust under section 12A of the Income-tax Act did not bar recovery proceedings, and earlier Tahsildar orders passed without notice to the Department were treated as non-binding. The attachment and sale challenge therefore failed. Case-Laws Income Tax Tue, 12 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28343