Inherited Hindu property as ancestral property in heirs' hands, assessable as Hindu undivided family property unless partition is shown

Property inherited by a male Hindu from his father on intestate succession is treated under Hindu law as ancestral property in the heirs' hands, even though succession opens under section 8 of the Hindu Succession Act, 1956. Where the deceased father's property devolves on his sons without partition, it is assessable as Hindu undivided family property rather than as the individual property of a son. The Tribunal's view that such property remained individual property was stated to be incorrect, and the assessments based on individual status could not stand.

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Issues: Whether the property inherited by the sons of a Hindu male dying intestate retained its character as individual property or became ancestral property in their hands and was assessable in the status of a Hindu undivided family.

Analysis: On the death of a Hindu male intestate, succession to his property is governed by section 8 of the Hindu Succession Act, 1956, but the character of the property in the hands of the heirs is determined by Hindu law principles. Property inherited by a male Hindu from his father becomes ancestral property in his hands, and if the deceased father's property devolves upon his sons without partition, it is treated as Hindu undivided family property in their hands. The Tribunal's view that the property remained the individual property of the son after the father's death was found incorrect.

Conclusion: The inherited property was ancestral and assessable in the status of a Hindu undivided family, not as individual property.

Final Conclusion: The assessments based on individual status could not stand, and the appeals succeeded.

Ratio Decidendi: Property inherited by a male Hindu from his father on intestate succession acquires the character of ancestral property in the hands of the heirs and is assessable as Hindu undivided family property unless partition is shown.

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