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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the 2.57 acres inherited by the assessee from his deceased father, who had obtained the land on partition, was assessable as part of the Hindu undivided family holding or had to be treated as the assessee's individual property for the purposes of liability under the Tamil Nadu Agricultural Income-tax Act, 1955.
Analysis: The inherited share arose on the father's death after the Hindu Succession Act, 1956 had come into force. The governing principle applied was that property devolving by succession under section 8 of that Act does not retain the old Hindu law character of ancestral property in the hands of the heir. The Court treated the distinction between devolution by survivorship and devolution by succession as decisive. Since the father's share had come to the assessee by succession, it could not be included in the joint family holding merely because the assessee was the karta of his own family. Excluding that share reduced the holding below the statutory minimum liable to tax.
Conclusion: The inherited 2.57 acres was the assessee's individual property and not HUF property. The inclusion of that extent in the family holding was incorrect, and the assessments could not stand.
Ratio Decidendi: Property devolving on a Hindu heir by succession under section 8 of the Hindu Succession Act, 1956 is to be treated as the heir's individual property and not as ancestral or HUF property, and therefore cannot be included in the family holding for tax liability.
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