Adoption by a Hindu widow may preserve HUF status and confer coparcenary rights on the adopted son.

Adoption by a Hindu widow after the death of her husband can, for joint family purposes, relate back to the deceased husband and preserve the Hindu Undivided Family character of the property. On that reasoning, the adopted son acquires coparcenary rights in the joint family estate as if the family had continued throughout, and the assessee is assessable as an HUF rather than as an individual. The fact that the karta had died before the adoption did not alter the family status or convert the assessee's tax position into that of a separate person.

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Issues: Whether the assessee was assessable in the status of Hindu Undivided Family or as an individual where the widow of the deceased karta adopted the assessee after the karta's death.

Analysis: The disputed status turned on the legal effect of adoption by a Hindu widow after the death of her husband, who had been the karta of the family. On the facts, the adoption was treated as relating back to the deceased husband as well, so that the adopted son acquired coparcenary rights in the joint family property as if the family had continued throughout. The fact that the husband had died before the adoption did not, on this reasoning, destroy the Hindu Undivided Family character of the property or convert the assessee's status into that of an individual. The authorities supporting the adopted child's position in the joint family, and the continuation of the family unit after such adoption, were accepted.

Conclusion: The assessee was correctly assessed in the status of Hindu Undivided Family and not as an individual.

Final Conclusion: The departmental challenge to the assessee's HUF status failed, and the assessment status upheld by the first appellate authority remained undisturbed.

Ratio Decidendi: An adoption by a Hindu widow can, for joint family purposes, relate back to the deceased husband so that the adopted son acquires coparcenary rights and the Hindu Undivided Family status is maintained.

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