https://www.taxtmi.com/caselaws?id=62983 Property inherited on intestate succession under section 8 of the Hindu Succession Act, 1956, does not automatically acquire HUF character. Where the deceased held the house as self-acquired property, the heirs took it as individual property. The sisters' relinquishment of their shares in favour of the brothers, without proof of blending, conversion, or any clear act impressing the asset with joint family character, was insufficient to create a Hindu Undivided Family asset. Mere joint enjoyment, common deposits, or common management did not establish HUF status. The property therefore remained the individual property of the brothers and was not assessable as HUF property. en-us Mon, 12 Oct 1981 00:00:00 +0530 Thu, 27 Jan 2011 10:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62983 Property inherited on intestate succession under section 8 of the Hindu Succession Act, 1956, does not automatically acquire HUF character. Where the deceased held the house as self-acquired property, the heirs took it as individual property. The sisters' relinquishment of their shares in favour of the brothers, without proof of blending, conversion, or any clear act impressing the asset with joint family character, was insufficient to create a Hindu Undivided Family asset. Mere joint enjoyment, common deposits, or common management did not establish HUF status. The property therefore remained the individual property of the brothers and was not assessable as HUF property. Case-Laws Income Tax Mon, 12 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62983