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        Case ID :

        1980 (4) TMI 99 - HC - Income Tax

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        Partitioned Hindu family property treated as separate property where no male issue exists, excluding widow and daughter's claim. Property allotted on partition of a larger Hindu joint family retains the character of ancestral property only vis-a -vis male issue; where the coparcener ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Partitioned Hindu family property treated as separate property where no male issue exists, excluding widow and daughter's claim.

                            Property allotted on partition of a larger Hindu joint family retains the character of ancestral property only vis-a -vis male issue; where the coparcener dies without male issue, it is treated as his separate property. On that footing, he could deal with it as absolute owner during his lifetime, and his wife or daughter had no vested interest in it before succession opened. Section 6 of the Hindu Succession Act, 1956 applied only to Mitakshara coparcenary property and not to separate property in the deceased's hands; succession therefore fell under Section 8. The Hindu Women's Rights to Property Act, 1937 was also inapplicable, and the entire property passed as separate property.




                            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.


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                            ActsIncome Tax
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