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Issues: Whether property inherited by a son from his father under Section 8 of the Hindu Succession Act, 1956, is held by the son in his individual capacity or as karta of his Hindu undivided family, and whether the income and wealth arising from that property are assessable in the hands of the son's Hindu undivided family.
Analysis: Section 8 of the Hindu Succession Act, 1956, lays down the statutory scheme of intestate succession and gives the property to the Class I heirs named in the Schedule. The Act is a codifying enactment intended to override inconsistent pre-existing Hindu law. Section 4 gives overriding effect to the Act, and Section 19 provides that where heirs succeed together they take as tenants-in-common, not as joint tenants. On that scheme, the son who inherits the father's separate property under Section 8 does not take it as ancestral property in his hands vis-a-vis his own sons. The pre-existing rule under Hindu law, by which such property could become part of the son's joint family property, cannot prevail against the express language of the statute.
Conclusion: The inherited property belongs to the son in his individual capacity and not to his Hindu undivided family, and the Revenue's challenge fails.
Ratio Decidendi: Property devolving on a son under Section 8 of the Hindu Succession Act, 1956, takes the character of the son's separate property and does not become coparcenary property in his hands merely because he has sons of his own.
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