Mitakshara ancestral property retains HUF character unless section 6 exception applies to the succession pattern.

Property inherited by a male from his father in a Mitakshara family ordinarily retains the character of ancestral or Hindu undivided family property, because section 6 of the Hindu Succession Act preserves survivorship and the incident of acquisition by birth in coparcenary property. The property will be treated as the individual property of the heir only where succession falls within the statutory exception, such as the presence of female heirs or other specified relatives. On the stated facts, the property was not shown to have devolved in a manner that made it the assessee's individual property, so the income could not be assessed on that footing and the matter required fresh decision accordingly.

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

Analysis: The relevant question turned on the effect of succession to property in a Mitakshara family under section 6 of the Hindu Succession Act. The reasoning proceeded on the basis that the Act preserves the doctrine of survivorship and the incident of acquisition by birth in Mitakshara coparcenary property, and that property inherited by a male from his father is ordinarily impressed with the character of ancestral property in the hands of himself and his sons, unless the succession falls within the proviso to section 6 because of the presence of female heirs or other specified relatives. On the facts, the property was not shown to have devolved in circumstances that would make it the individual property of the assessee.

Conclusion: The property could be treated as Hindu undivided family property and not as the assessee's individual property; the assessee succeeded on this issue.

Final Conclusion: The assessment could not be sustained on the footing that the property income belonged to the assessee individually, and the matter was returned for fresh decision in light of the above legal position.

Ratio Decidendi: Property inherited by a male from his father in a Mitakshara family retains the character of ancestral or Hindu undivided family property unless succession occurs in a manner that attracts the statutory exception under section 6 of the Hindu Succession Act.

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