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TMI Blog1983 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not known till now. There was a partition between the assessee and his first son Puttaswamy as per the partition deed dated 26-6-1967. Subsequently, on 3-7-1977 the assessee, Deve Gowda, gifted to his daughter-in-law, Smt. M.P. Sharadamma, 13 acres and 9 guntas of land of coffee plantation. It was claimed that the value of the said land should not be included in the net wealth of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee and his wife. The assessee is the sole coparcener. Hence, he has absolute right to gift the property. Thus, the lower authorities were not justified in holding that the gift is not valid. The learned departmental representative submitted that after the partition in 1967, the donee is a stranger to the family and the karta of the family cannot make gift to a relative or stranger. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l settled by the decision of the Supreme Court in N. V. Narendranath v. CWT [1969] 74 ITR 190 that the effect of partition did not affect the character of the properties which did not cease to be joint family properties and when a coparcener having a wife and two minor daughters and no son receives his share of the joint family properties on partition, such properties in the hands of the coparcene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether it is by way of sale, mortgage or gift, will nevertheless stand, for a son cannot object to alienations made by his father before he was born or begotten." It is clear from the above passage that the sole surviving coparcener has the absolute power to dispose of the coparcenary property as if it were his separate property and he can make a gift of it. 6. In CED v. Smt. Kalawati Devi [198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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