Just a moment...
Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether property received by a coparcener on partition of a larger Hindu undivided family, where he had no male issue at the time of death, retained the character of coparcenary property so that the widow and daughter had shares in it, or whether it became his separate property passing wholly by succession.
Analysis: A share allotted on partition is ancestral only as regards male issue; where the coparcener leaves no male issue, it is his separate property. A sole surviving coparcener may deal with such property as absolute owner, including by gift, and the wife or daughter have no interest in it during his lifetime. Section 6 of the Hindu Succession Act, 1956 applies only to devolution of interest in Mitakshara coparcenary property and has no application where the property is separate property in the hands of the deceased. In such a case, succession is governed by Section 8 of the Hindu Succession Act, 1956. The Hindu Women's Rights to Property Act, 1937 was also held inapplicable.
Conclusion: The deceased had no one-third share as coparcenary property; the entire property was his separate property and the question was answered against the assessee and in favour of the department.