TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, on the death of the karta of a Hindu undivided family leaving a widow and sons, the fiction in the proviso to section 6 of the Hindu Succession Act, 1956 required the notional partition to be treated as a complete partition for the purpose of determining the shares of all coparceners, with the result that the Hindu undivided family ceased to exist and the protective assessments could not be sustained.
Analysis: The fiction created by Explanation 1 to section 6 was applied to ascertain the share of the deceased in the coparcenary property immediately before death, and the resulting assumption was held to be irrevocable for the entire process of determining the shares of the heirs. The reasoning accepted that all consequences of a real partition must logically follow, so that the deemed partition is not confined only to the widow's share but extends to the ascertainment of the shares of the sons and other coparceners as well. On that construction, the family stood divided on the death of the karta and the entity assessed as a Hindu undivided family could not thereafter be treated as surviving for the impugned assessments.
Conclusion: The notional partition under section 6 had to be given full effect as a real partition for determining all shares, and the assessments on the Hindu undivided family were unsustainable.
Ratio Decidendi: Where section 6 of the Hindu Succession Act, 1956 mandates a notional partition, the legal fiction must be carried to its logical end and applied throughout the ascertainment of the heirs' shares, with the consequence that the family cannot be treated as continuing as a Hindu undivided family after the death of the coparcener concerned.
TaxTMI 
