Inherited property under Hindu succession law remains ancestral in a male heir's hands absent contrary statutory change.

Property inherited by a male Hindu from his father on intestate succession retains its ancestral character unless the Hindu Succession Act, 1956 expressly alters that incident. Section 4 gives the Act overriding effect only where it makes specific provision, and Section 8 only sets out the heirs and order of succession; it does not determine the property's character in the heir's hands. In the absence of a contrary statutory rule, the pre-existing Hindu law applies, so the inherited property remains ancestral qua the heir's sons and becomes HUF property when a son is born.

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Issues: Whether property inherited by a male Hindu from his father after the commencement of the Hindu Succession Act, 1956, on intestate succession is his separate property or ancestral property qua his sons for income-tax and wealth-tax purposes.

Analysis: Section 4 of the Hindu Succession Act, 1956 gives overriding effect only to the extent the Act makes provision on a matter, and the old Hindu law continues where the Act is silent. Section 8 merely identifies the heirs and the order of succession to the property of a male Hindu dying intestate; it does not determine the character of the property in the hands of the heir. The Act contains no provision negating the old Hindu law rule that property inherited by a male Hindu from his father is ancestral in his hands and that his sons acquire an interest by birth. In the absence of any contrary provision in the Act, the inherited property retains its ancestral character and becomes HUF property when a son is born.

Conclusion: The property inherited by the assessee from his father was HUF property and not his separate property; the claim of the assessee was accepted.

Ratio Decidendi: Where the Hindu Succession Act, 1956 does not expressly alter the incidents of property inherited by a male Hindu from his father, the pre-existing Hindu law rule continues to apply, and such inherited property remains ancestral qua his sons.

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