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 the assessee had proved a valid partition of the property, and whether section 6 of the Hindu Succession Act, 1956 brought about an automatic disruption of the Hindu undivided family on the death of the karta.
Analysis: The claim of actual partition was not supported by objective evidence; the affidavits filed by the coparceners were insufficient, and the material called for by the Wealth-tax Officer was not produced. On the legal question, the authorities relied on by the parties were read to mean that section 6 of the Hindu Succession Act, 1956 does not, by itself, bring about an automatic disruption of the Hindu undivided family on the death of a male member. The right of the female heir is recognised, but the family does not cease to exist without volition to separate. The assessee therefore continued to bear the burden of proving an actual partition.
Conclusion: The assessee failed to establish partition, and no automatic disruption of the Hindu undivided family occurred under section 6 of the Hindu Succession Act, 1956.
Ratio Decidendi: Section 6 of the Hindu Succession Act, 1956 does not itself effect an automatic disruption of a Hindu undivided family, and a claim of partition must be proved by cogent evidence.