2000 (12) TMI 84

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..... AYAT., D. K. JAIN JUDGMENT The judgment of the court was delivered by ARIJIT PASAYAT C. J.--- Heard. On being moved by the Revenue, the Income-tax Appellate Tribunal, Delhi Bench-B (in short "t .....

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..... e question itself shows, the basic issue is whether the gift by the Karta to his minor sons is voidable or void. This issue was considered by the apex court in CWT/IT v. K. N. Shanmughasundaram [1998] .....

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