Coparcener's death triggers real partition; heirs are assessed separately, not as a continuing Hindu undivided family.

On the death of a coparcener, the family property devolved by intestate succession and the legal heirs became separately assessable in their individual hands. The governing principle was that the coparcener's death results in a real partition by operation of law, so the heirs hold the property as tenants in common rather than as a continuing Hindu undivided family. The Wealth-tax Act also did not support assessment in the status of an association of persons, and section 19A could not be invoked once separate assessments had already been made on the heirs. The property therefore could not be assessed as one estate in a single hand.

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Issues: Whether, on the death of a coparcener, the deceased's property could continue to be assessed in the status of a Hindu undivided family or as an association of persons, and whether section 19A could justify assessment of the entire estate in one hand.

Analysis: The assessee's family property devolved on the death of the coparcener by intestate succession, and the legal heirs were thereafter assessable separately in their individual hands. The Wealth-tax Act did not provide for assessment in the status of an association of persons, and the alternative reliance on section 19A was unavailable once separate assessments had already been made on the heirs. In addition, the governing principle was that the death of a coparcener brings about a real partition by operation of law, after which the heirs hold as tenants in common and not as a continuing Hindu undivided family in respect of the whole property.

Conclusion: The property could not be assessed as belonging to a continuing Hindu undivided family or association of persons, and the Revenue's claim failed.

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