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Issues: Whether income from a share obtained on partition by an unmarried Hindu male continues to be assessable as his individual income after his marriage, or whether the property and its income assume the character of Hindu undivided family property in the smaller family consisting of the assessee and his wife.
Analysis: The Court reconciled the earlier authorities on the status of a Hindu undivided family and the character of property obtained on partition. It held that the right of a Hindu wife to be maintained by her husband is a personal obligation attaching to his property, recognised by Hindu law and given statutory support by section 18 of the Hindu Adoptions and Maintenance Act, 1956. On that basis, the property received on partition by a Hindu male does not remain wholly insulated as his absolute property after marriage; it is burdened by the wife's right of maintenance and, in that limited sense, revives its character as joint family property of the smaller unit.
Conclusion: The income from the partitioned ancestral property was assessable in the status of a Hindu undivided family and not as the individual income of the assessee. The assessments treating the assessee as an individual were illegal and unsustainable.
Ratio Decidendi: Where a Hindu male receives ancestral property on partition and later marries, the property is subject to the wife's legally enforceable right of maintenance and the income therefrom is taxable in the hands of the Hindu undivided family consisting of the husband and wife.
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