TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕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%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, on the death of a coparcener leaving behind a widow and a son, the deceased's share in the coparcenary property ceased to form part of the Hindu undivided family's net wealth and whether the Commissioner was justified in invoking revisional power to require assessment of the entire family wealth.
Analysis: Section 6 of the Hindu Succession Act, 1956 was applied on the footing that the deceased had left a female relative specified in the Schedule, so the proviso operated and succession, not survivorship, governed the devolution of his interest. Explanation 1 required a notional partition immediately before death for ascertaining the deceased's share. The fiction of partition was confined to fixing the quantum of the deceased's interest, but its consequences had to be fully worked out so that the deceased's defined share passed to the heirs as tenants-in-common under section 19 of the Hindu Succession Act, 1956. The Hindu undivided family continued with the surviving coparceners, but only the remaining share stayed within the family property and could be brought to wealth-tax.
Conclusion: The deceased's half share could not be included in the Hindu undivided family's net wealth, and the revisional order directing assessment of the entire wealth was unsustainable.
Ratio Decidendi: Where section 6 of the Hindu Succession Act, 1956 applies with Explanation 1, the deceased coparcener's notional share devolves by succession on the heirs and goes out of the Hindu undivided family, while the family continues with only the reduced remaining interest.
TaxTMI 
TaxTMI 
