HUF property status survives single-coparcener representation; joint family assets remain HUF despite section 6 devolution fiction.

Property that continues to retain the character of joint family property remains Hindu undivided family property even if the family is represented by a single coparcener or a widow. Section 6 of the Hindu Succession Act, 1956 applies only to the notional devolution of a coparcener's interest on partition and does not, by itself, convert such property into separate property. On that basis, the deceased husband's properties were treated as HUF assets, and inclusion of one-third share in the assessee's net wealth was held unjustified.

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Issues: Whether the properties left by the deceased husband were assessable as Hindu undivided family properties and, consequently, whether one-third share therein could be included in the assessee's net wealth.

Analysis: The properties had devolved from a prior joint family arrangement and retained their character as joint family property. Under Hindu law, a joint family is not dependent on the existence of more than one male coparcener, and the absence of a separate male member does not by itself destroy the Hindu undivided family status. The fiction under section 6 of the Hindu Succession Act, 1956, applies to Mitakshara coparcenary property and the devolution of the deceased coparcener's interest on a notional partition, but it does not convert joint family property into separate property in the circumstances present here. The authorities relied on by the revenue did not displace the principle that the property remained HUF property.

Conclusion: The properties were assessable as Hindu undivided family properties, and the inclusion of one-third share in the assessee's net wealth was unjustified.

Ratio Decidendi: Property which retains its character as joint family property does not cease to be HUF property merely because the family is represented by a single coparcener or widow, and section 6 of the Hindu Succession Act, 1956 does not alter that character except for the limited purpose of notional devolution of a coparcener's interest.

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