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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        2023 (9) TMI 1735 - SC - Indian Laws

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        Daughters' coparcenary rights under amended Hindu succession law apply by birth and govern pending proceedings on remand. The substituted Section 6 of the Hindu Succession Act, 1956 grants daughters coparcenary status by birth, with the same rights and liabilities as sons, ...
                      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.

                            Daughters' coparcenary rights under amended Hindu succession law apply by birth and govern pending proceedings on remand.

                            The substituted Section 6 of the Hindu Succession Act, 1956 grants daughters coparcenary status by birth, with the same rights and liabilities as sons, whether born before or after the amendment. The father coparcener need not be alive on the date of the amendment, and the proviso's statutory fiction of partition did not create an actual partition. The settled law was applied to pending proceedings, requiring the decree to align with that position. The appeals were remanded to the High Court for fresh consideration and disposal accordingly.




                            Issues: Whether the appeals were to be remanded for reconsideration in light of the settled law on the amended Section 6 of the Hindu Succession Act, 1956 and the entitlement of daughters to coparcenary rights.

                            Analysis: The law governing substituted Section 6 of the Hindu Succession Act, 1956 had already been settled by the larger Bench, holding that a daughter, whether born before or after the amendment, acquires the status of coparcener in the same manner as a son with the same rights and liabilities. The right is by birth, and the father coparcener need not be living on the date of the amendment. The statutory fiction of partition under the proviso to Section 6, as originally enacted, did not effect an actual partition, and the substituted provision must be given full effect in pending proceedings. The order therefore applied the settled law and required the decree to conform to that legal position.

                            Conclusion: The appeals were remanded to the High Court for reconsideration and fresh disposal in accordance with the settled law on daughters' coparcenary rights under Section 6 of the Hindu Succession Act, 1956.


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