https://www.taxtmi.com/caselaws?id=38241 Assessment against legal representatives was treated as valid where the assessee died before completion and the sons' returns were proceeded with under the statutory post-death assessment scheme. The properties gifted were treated as the donor's separate property because the deeds described them as his own and the materials negatived coparcenary ownership, including under Mitakshara principles. For gift-tax, immovable property became effective only through registered instruments, shares were transferred in the company books, and cash gifts were made during the relevant previous year, so the gifts fell within the charging provision for the assessment year 1960-61. en-us Tue, 27 Apr 1976 00:00:00 +0530 Mon, 05 Apr 2010 11:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38241 Assessment against legal representatives was treated as valid where the assessee died before completion and the sons' returns were proceeded with under the statutory post-death assessment scheme. The properties gifted were treated as the donor's separate property because the deeds described them as his own and the materials negatived coparcenary ownership, including under Mitakshara principles. For gift-tax, immovable property became effective only through registered instruments, shares were transferred in the company books, and cash gifts were made during the relevant previous year, so the gifts fell within the charging provision for the assessment year 1960-61. Case-Laws Income Tax Tue, 27 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38241