{"id":14864,"date":"2000-12-06T00:00:00","date_gmt":"2000-12-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bharat-prasad-anshu-kumar-on-6-december-2000"},"modified":"2017-09-02T00:10:02","modified_gmt":"2017-09-01T18:40:02","slug":"commissioner-of-income-tax-vs-bharat-prasad-anshu-kumar-on-6-december-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bharat-prasad-anshu-kumar-on-6-december-2000","title":{"rendered":"Commissioner Of Income-Tax vs Bharat Prasad Anshu Kumar on 6 December, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Bharat Prasad Anshu Kumar on 6 December, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 249 ITR 755 Delhi, 2002 120 TAXMAN 212 Delhi<\/div>\n<div class=\"doc_author\">Author: A Pasayat<\/div>\n<div class=\"doc_bench\">Bench: A Pasayat, D Jain<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Arijit Pasayat, C.J. <\/p>\n<p> 1. Heard. On being moved by the Revenue, the Income-tax Appellate Tribunal, Delhi Bench-B (in short &#8220;the Tribunal&#8221;), has referred the following question, under Section 256(1) of the Income-tax Act, 1961, for opinion of this court :\n<\/p>\n<p>  &#8220;Whether, the Tribunal is correct in law in holding that the making of the gifts of Rs. 75,000 was not void in law and hence the income of Rs. 11,250 (Rs. 7,500 as dividend and Rs, 3,750 as interest) is not includible in the assessment of the assessee (HUF) ?&#8221;\n<\/p>\n<p> 2. As the 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] 232 ITR 354 and held that the transaction is voidable and not void. In view of the decision of the apex court, the question referred is answered in the affirmative, in favour of the assessee and against the Revenue. We may clarify that though in the case before the apex court it was related to minor daughters, the position would not be different so far as minor sons are concerned.\n<\/p>\n<p>3. The reference stands disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income-Tax vs Bharat Prasad Anshu Kumar on 6 December, 2000 Equivalent citations: 2001 249 ITR 755 Delhi, 2002 120 TAXMAN 212 Delhi Author: A Pasayat Bench: A Pasayat, D Jain JUDGMENT Arijit Pasayat, C.J. 1. Heard. On being moved by the Revenue, the Income-tax Appellate Tribunal, Delhi Bench-B (in short [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-14864","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Bharat Prasad Anshu Kumar on 6 December, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bharat-prasad-anshu-kumar-on-6-december-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Bharat Prasad Anshu Kumar on 6 December, 2000 - Free Judgements of Supreme Court &amp; 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