TMI Blog1975 (11) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, Shri Dalip Singh, made a gift of his agricultural land, measuring 115 Kanals 13 Marlas, in favour of his two sons, namely, Shri Karm Singh and Shri Dharam Singh. According to the assessee, the value of this land was Rs. 38,000. The GTO, however, assessed the same at Rs. 1,49,350. 3. In the course of appellate proceedings before the AAC, the assessee contended that the land in question w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant's father Shri Jagat Singh was owning certain land in West Pakistan who died in the year 1947. His sons, namely, Dalip Singh, Kartar Singh, and Jawala Singh individually received certain lands in compensation in India after partition of the country and the appellant's share came to 468 Kanals during consolidation of holdings in the year 1954. Shri Dalip Singh orally gifted 115 Kanal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that a proprietor can alienate ancestral immovable property at pleasure if three is at the date of such alienation neither a male descendant nor a male collateral in existence". This makes it very clear that the appellant who had several sons of his own, could not alienate this property without their consent. The very fact that they challenged the gifts when transfer was affected through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is without any substance. The assessee deserves to succeed whether he is governed by the Hindu Law or the Customary Law. It is common ground that the land in question is ancestral. Now, under the Hindu Law, the assessee, as a Karta, could not legally make a gift of his joint family property. Such a gift, as held by the Punjab and Haryana High Court, in the case of "CIT vs. Tej Nath", is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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