Adopted son's coparcenary interest preserves HUF character of joint family property despite widow's earlier partition

An adopted son of a widow acquires a coparcenary interest in the adoptive family's joint property from the date of adoption. On these facts, the property received in the earlier partition retained its Hindu joint family character, and section 14 of the Hindu Succession Act, 1956 did not transform it into the widow's absolute property so as to defeat that interest. The later partition therefore gave the assessee joint family property, and the income remained assessable in the status of HUF rather than as individual income.

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Issues: Whether income from the property received in the 1970 partition was assessable in the hands of the assessee as a Hindu Undivided Family or as an individual.

Analysis: The assessee was adopted by the widow of the deceased coparcener and, on adoption, became a member of the adoptive family with an interest in the joint family property from the date of adoption. The property obtained by the widow in the earlier partition retained its Hindu joint family character and did not become her absolute property in a manner that excluded the adopted son's coparcenary interest. Section 14 of the Hindu Succession Act, 1956 did not alter the basic character of the coparcenary property in these facts. The later partition between the widow and the assessee therefore resulted in the assessee receiving joint family property, which continued to acquire the character of HUF property after his marriage.

Conclusion: The income from the property was correctly assessable in the status of HUF, not as individual income, and the assessee succeeded.

Ratio Decidendi: An adopted son of a widow acquires a coparcenary interest in the adoptive family's joint property from the date of adoption, and section 14 of the Hindu Succession Act, 1956 does not convert such coparcenary property into the widow's absolute property so as to defeat that interest.

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