https://www.taxtmi.com/caselaws?id=57086 Gift of ancestral agricultural land by a Hindu karta to two sons was invalid because joint family property cannot be gifted without legal necessity or the consent of the male coparceners. The absence of such consent was reinforced by the challenge from the other sons and the civil court decree against the donor and donees. Section 4 of the Hindu Succession Act, 1956 was also treated as displacing inconsistent customary law. The gift was void ab initio, and cancellation of the gift-tax assessment was upheld. en-us Wed, 26 Nov 1975 00:00:00 +0530 Mon, 23 Jan 2012 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57086 Gift of ancestral agricultural land by a Hindu karta to two sons was invalid because joint family property cannot be gifted without legal necessity or the consent of the male coparceners. The absence of such consent was reinforced by the challenge from the other sons and the civil court decree against the donor and donees. Section 4 of the Hindu Succession Act, 1956 was also treated as displacing inconsistent customary law. The gift was void ab initio, and cancellation of the gift-tax assessment was upheld. Case-Laws Income Tax Wed, 26 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57086