Inherited property under Hindu Succession Act treated as separate property, not HUF property, defeating claimed partition.

Property inherited by a Hindu heir from a father dying intestate after the Hindu Succession Act, 1956 devolves under section 8 in the heir's individual capacity, not as HUF property. On that principle, the amount standing to the credit of the deceased father could not be treated as property of the assessee's joint family and was unavailable for partition among coparceners. The claimed partial partition under the Income-tax Act was therefore not sustainable on the footing that the inherited sum formed part of the HUF estate.

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Issues: Whether the amount standing to the credit of the assessee's deceased father, inherited after his death, constituted the assessee's separate and individual property or HUF property, and whether the claimed partial partition under the Income-tax Act could be accepted.

Analysis: Property of a Hindu dying intestate after the commencement of the Hindu Succession Act, 1956 devolves on his heirs under section 8 of that Act. The heir takes the property in his individual capacity and not as representing his own HUF. On that basis, the amount inherited by the assessee from his father could not be treated as HUF property available for partition among the members of the assessee's joint family.

Conclusion: The question was answered against the assessee. The inherited sum was the assessee's separate and individual property, and the direction to accept the partition was held to be unsustainable.

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