Widow's defined share in self-acquired property became absolute ownership, with income taxable in her hands.

A widow inheriting a defined one-half share in her deceased husband's self-acquired property under section 3(1) of the Hindu Women's Rights to Property Act, 1937 took that share as her own property, not as coparcenary or joint family property. The limited character of the widow's estate did not convert the specific share in separate property into undivided Hindu undivided family property. On the commencement of section 14 of the Hindu Succession Act, 1956, that limited interest enlarged into full ownership, so the income from the share was assessable in the widow's hands and not in the hands of the Hindu undivided family.

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Issues: Whether the widow's one-half share in the self-acquired property of her deceased husband, inherited under section 3(1) of the Hindu Women's Rights to Property Act, 1937, became her absolute property and was assessable in her hands.

Analysis: Under section 3(1) of the Hindu Women's Rights to Property Act, 1937, a widow succeeding to the separate property of a Hindu dying intestate takes the same share as a son. The provision operates differently from section 3(2), which deals with a husband's interest in joint family property and preserves its fluctuating character. The limited nature of the widow's interest under section 3(3) as a Hindu woman's estate does not convert a defined share in separate property into undivided coparcenary property. On the death of the husband, the widow thus received a defined one-half share in the self-acquired property, and on the commencement of section 14 of the Hindu Succession Act, 1956, that limited interest enlarged into full ownership.

Conclusion: The one-half share in the deceased husband's self-acquired property became the widow's absolute property and the income from that share was assessable in her hands, not in the hands of the Hindu undivided family.

Ratio Decidendi: A widow inheriting a defined share in her husband's separate property under section 3(1) of the Hindu Women's Rights to Property Act, 1937 acquires that share as her own property, and the limited nature of her estate does not make it coparcenary or joint family property.

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