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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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1926 (12) TMI 2

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....ril 1923, it was on the specific ground that it raised the substantial question of law, namely, whether an adoption of a son by a Hindu made after the execution and delivery of a deed of gift, but before registration thereof, renders a deed void as against the adopted son. 2. This is the only ground of appeal which is set forth in the appellant's case, and the respondents in their case, paragraph 2, take up the same, position Although, therefore, other grounds were indicated in the argument addressed to the Board which might have been equally fatal to the appeal, their Lordships think it right, in all the circumstances, to deal only with that which was the ground of judgment of the High Court, and in respect of which leave t....

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....hich need not, for the purpose of this judgment, be further referred to. On 15th September, three days later, the deed of gift was registered. On this it was contended for the appellant that the deed of gift was not complete until registration, and that, as the grantor had before registration adopted the appellant as his son, the latter a rights in the family property had intervened so as to revoke or invalidate the gift. The leading statutory provisions on which the solution of the question depends are Sections 122 and 123 of the Transfer of Property Act 1882, and Sections 47 and 49 of the Indian Registration Act 3 of 1877. Section 122 of the Transfer of Property Act is as follows: Gift is the transfer of certain existing moveable....

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....cept for registration, no subsequent alienation or dealing with the property by the vendor or donor as the case may be can defeat the title which on registration becomes an absolute title dating from the date of the execution of the document. 8. The other two Judges concurred in this view, making special reference to the case of Venkati Rama Reddi v. Pillati Rama Reddi [1917] 40 Mad. 204, which, being a decision of the Full Bench, was binding upon them. In that case the donor died on the day following the execution of the deed of gift, and the deed was not presented for registration until a period of six months had elapsed from the data of his death; facts which, as it appears to their Lordships, were certainly not less cogent in favour ....

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....tion 122 of the Transfer of Property Act, and is only correct upon the footing that the gift had been accepted by or on behalf of the donee during the lifetime of the donor. A deed of gift executed in accordance with the terms of Section 123 of immovable property but never communicated to the intended donee, and remaining in the possession of the grantor undelivered, would, in their Lordships opinion not come within the ruling of the Full Bench in the case in question. 10. The only other case to which it is necessary to refer is a Full Bench decision of the High Court of Bombay in 1924, namely Atmaram Sakharam Kalkya v. Vaman Janardhan Kashelikar A.I.R. 1925 Bom. 210. The circumstances in that case were very much the same as in the prese....