https://www.taxtmi.com/caselaws?id=28570 A coparcener cannot validly gift his undivided interest in Mitakshara joint family property, and consent of other adult coparceners does not cure that defect; section 30 of the Hindu Succession Act applies only to testamentary disposition, not inter vivos gifts, so the settlement deed was void ab initio. An estate duty assessment treating that void transfer as valid contained a mistake apparent from the record, because the error was patent and not debatable; the rectification power under section 61 of the Estate Duty Act was therefore properly invoked to include the land in the deceased's estate. en-us Wed, 07 Apr 1982 00:00:00 +0530 Tue, 23 Feb 2010 16:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28570 A coparcener cannot validly gift his undivided interest in Mitakshara joint family property, and consent of other adult coparceners does not cure that defect; section 30 of the Hindu Succession Act applies only to testamentary disposition, not inter vivos gifts, so the settlement deed was void ab initio. An estate duty assessment treating that void transfer as valid contained a mistake apparent from the record, because the error was patent and not debatable; the rectification power under section 61 of the Estate Duty Act was therefore properly invoked to include the land in the deceased's estate. Case-Laws Income Tax Wed, 07 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28570