Inherited partition property treated as individual property, not HUF assets, for income assessment and Supreme Court appeal certificate.

Property received on partition and later inherited was treated as individual property, not as Hindu undivided family property, for assessment purposes. The Court relied on its earlier decision on identical facts and noted the Supreme Court's view that section 6 of the Hindu Succession Act, 1956 does not apply to properties received by members of a joint family on partition. On that basis, income from the inherited properties and business was not to be assessed in the status of a Hindu undivided family, and the certificate for appeal to the Supreme Court was declined.

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Issues: Whether a certificate for appeal to the Supreme Court should be granted on the question whether the income from the properties and business inherited by the assessee could be assessed in the status of a Hindu undivided family.

Analysis: The Court noted that the controversy had already been settled by its earlier decision on identical facts and that the Supreme Court had indicated that section 6 of the Hindu Succession Act, 1956, had no application to properties received by members of a joint family by partition. On that basis, the inherited properties were treated as individual properties passing by inheritance and not as joint family assets assessable in the status of a Hindu undivided family.

Conclusion: The application for a certificate was declined and the request for appeal to the Supreme Court failed.

Ratio Decidendi: Property received on partition and later inherited does not, by reason of section 6 of the Hindu Succession Act, 1956, become assessable as Hindu undivided family property where the legal effect of the succession is inheritance as individual property.

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