Hindu undivided family status upheld where separate property was shown to be blended into the family hotchpotch.

Assessable status depended on whether the disputed properties had become part of the jagir as an impartible estate or had been validly blended with joint family property. The Court found no reliable evidence that the immovable properties were incorporated into the impartible estate, and the statutory scheme for jagirs did not extend the impartible character beyond the estate itself. It further applied the rule that separate property becomes Hindu undivided family property only on a clear intention to abandon separate rights and treat it as family property. The assessee's consistent return filings as a Hindu undivided family, accepted by the department in the prior year, were sufficient to show such intention, so the relevant assessments were taxable in that status.

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Issues: Whether the assessee's income was assessable in the status of a Hindu undivided family or as an individual.

Analysis: The dispute turned on whether the properties in question had become part of the impartible estate by incorporation or, if not, whether they had been blended by the assessee with the family property. The Court held that the statutory scheme relating to jagirs did not extend the impartible character beyond the estate itself, and there was no reliable evidence of incorporation of the disputed immovable properties with the jagir. On the question of blending, the Court applied the principle that separate property can be impressed with the character of joint family property only by a clear intention to abandon separate rights and treat it as family property. The assessee's consistent returns describing himself as a Hindu undivided family, together with the department's acceptance of that status in the preceding year, were treated as sufficient manifestation of such intention.

Conclusion: The proper status for the relevant assessments was Hindu undivided family, not individual.

Ratio Decidendi: Separate property can be treated as Hindu undivided family property when the owner clearly manifests an intention to blend it with the family hotchpotch; absent incorporation into an impartible estate, such intention determines the taxable status.

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