Supreme Court relied upon the aforesaid judgment of Mallesappa
(Supra) in Goli Eswariah v. CGT17 and reiterated that the pre-existence of a
coparcenary
Desai Mallappa alias Mallesappa & Anr 1961 SCC
OnLine SC 270; Goli Eswariah vs. Commissioner of Gift Tax,
Andhra Pradesh
Hindu
Undivided Family to prove the same."
Also, in Goli Eswariah v. Commissioner of Gift Tax, A.P. 1970 AIR
Supreme Court
person treats
his individual property as a joint family property. (See Goli
Eswariah v. Commr. of Gift
throwing into common stock or common hotchpotch was again explained in Goli Eswariah v. CGT [1970] 76 ITR 675 (SC) in the context
throwing into common stock or common hotchpotch was again explained in Goli Eswariah v. CGT [1970] 76 ITR 675 (SC) in the context
property thrown into the
common stock arises. (Paragraph No.5 of Goli Eswariah Vs. CGT16)
14.9. If self-acquired property was made available for partition
existence of separate property were reiterated by the Supreme Court in Goli Eswariah v. Commissioner of Gift Tax, A.P. wherein it was held
with the family. These principles are deducible from the decisions in Goli Eswariah v. Commissioner of Gift-tax , Commissioner of Gift
Krishna Kumar, Vijai Kumar and Munni Lal. In the case of Goli Eswariah v. Commssioner of Gift-tax the Supreme Court observed thus
