Inherited property under Hindu Succession Act remains individual property, so income is assessable in the son's own hands.

Property inherited by a son from his father under section 8 of the Hindu Succession Act, 1956 retains the character of the son's individual property and does not become Hindu undivided family property merely because he has male issue. The Tribunal applied the binding Calcutta High Court view and rejected the contention that succession from the father created joint family status or unobstructed heritage. On that basis, the income from the inherited property was assessable in the assessee's individual hands.

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Issues: Whether income from property inherited by the assessee from his father was assessable in his individual hands or as property of the Hindu undivided family.

Analysis: The property in question was self-acquired property of the father and devolved on the assessee by succession under the Hindu Succession Act, 1956. The applicable legal position, as applied by the Tribunal, was that property inherited by a son under section 8 of the Hindu Succession Act, 1956 takes the character of his individual property and does not become joint family property merely because the son has male issue. The Tribunal followed the binding Calcutta High Court view and rejected the argument based on unobstructed heritage and alleged joint status with the father.

Conclusion: The property was held to be the assessee's individual property, and the income therefrom was rightly assessable in his individual assessment.

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