Hindu undivided family income remains assessable as joint family income despite one surviving male member.

The expression "Hindu undivided family" was to be understood in its Hindu law sense, and not as limited to a coparcenary alone. A joint family could continue even with one surviving male member if female members remained part of the family and retained recognised rights in the property. On that basis, income received by the sole surviving male member by right of survivorship was taxable as the income of the Hindu undivided family, not as his individual income, and the assessment on an individual basis was not in order.

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Issues: Whether the income received by the sole surviving male member of a Hindu undivided family by right of survivorship was taxable as his individual income or as the income of a Hindu undivided family for super-tax purposes.

Analysis: The expression "Hindu undivided family" was not defined in the Act and had to be understood in the sense in which it is recognised under Hindu law. A Hindu undivided family is wider than a coparcenary and may consist of one male member with female members entitled to maintenance. The use of the wider statutory expression indicated that the legislature did not intend to confine taxation to a coparcenary alone. The existence of only one surviving male member did not destroy the joint family status where female members remained part of the family and retained recognised rights in the family property.

Conclusion: The income was taxable as the income of a Hindu undivided family and not as the assessee's individual income; the assessment levied on the footing of individual liability was not in order.

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