https://www.taxtmi.com/caselaws?id=65688 The Tribunal held that the partition deed signed by the father clearly declared the properties as joint family properties, supporting the inference that the property was joint family property. Despite objections by the Revenue regarding gift-tax assessment and the belated claim of HUF status by the assessee, the Tribunal accepted the HUF status as rectification of a mistake, emphasizing that subsequent conduct could not change the nature of the property received on partition. The Tribunal determined that the property received on partition should be assessed as HUF property, directing assessments to be made in the status of HUF for the property received on partition. en-us Sat, 01 Oct 1977 00:00:00 +0530 Fri, 18 Feb 2011 13:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65688 The Tribunal held that the partition deed signed by the father clearly declared the properties as joint family properties, supporting the inference that the property was joint family property. Despite objections by the Revenue regarding gift-tax assessment and the belated claim of HUF status by the assessee, the Tribunal accepted the HUF status as rectification of a mistake, emphasizing that subsequent conduct could not change the nature of the property received on partition. The Tribunal determined that the property received on partition should be assessed as HUF property, directing assessments to be made in the status of HUF for the property received on partition. Case-Laws Income Tax Sat, 01 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65688