Widow's remarriage ends limited property interest; inherited property vests in the heir and related income is not taxable in her hands.

A widow's limited interest in property inherited from her deceased husband ceased on remarriage by operation of law, and the property vested in the deceased husband's heir without the need for a registered transfer. The rehabilitation records were treated as consequential only, not as the source of title. The superstructure was also treated as part of the inherited property because it had been built from inherited funds and retained that character. On that basis, the Defence Colony property belonged to the son, and the income from it was not assessable in the widow's hands.

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Issues: Whether the Defence Colony property, including the land allotment and superstructure, belonged to the assessee or to her son, and consequently whether the income from that property was assessable in the hands of the assessee.

Analysis: The property was allotted to the assessee only in her capacity as the widow of her first husband. On her remarriage, her interest in her deceased husband's property ceased by operation of law and the property vested in the next heir, namely her son. The transfer in the records of the rehabilitation authorities was treated as consequential and no registered conveyance was required because the divestment arose by statutory operation. The superstructure was also held to follow the same character, as it was constructed out of funds inherited from the deceased husband and therefore retained the character of the inherited property.

Conclusion: The property was held to belong to the son and not to the assessee, and the income from it was not taxable in the assessee's hands.

Final Conclusion: The Revenue's appeals failed because the property and its income were held to stand in the name and ownership of the son by operation of law after the assessee's remarriage.

Ratio Decidendi: Where a widow remarries, her limited interest in property inherited from her deceased husband ceases by statutory operation and the property vests in the deceased husband's heir without the need for a registered transfer; property acquired or constructed out of inherited funds retains that character for this purpose.

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