https://www.taxtmi.com/caselaws?id=65872 Property inherited by a son from a father dying intestate under the Hindu Succession Act, 1956 devolves under section 8 as the son's separate property, because section 4 read with section 8 excludes the pre-existing Hindu law rule of survivorship and birth-right. The inherited asset is therefore assessable in the son's individual capacity and not as HUF property. An alternative plea that the property had been impressed with joint family character through a declaration in wealth-tax proceedings was allowed to be examined on the existing record, and the matter was remitted for decision on merits without fresh factual inquiry. en-us Sat, 07 Nov 1981 00:00:00 +0530 Sat, 19 Feb 2011 10:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65872 Property inherited by a son from a father dying intestate under the Hindu Succession Act, 1956 devolves under section 8 as the son's separate property, because section 4 read with section 8 excludes the pre-existing Hindu law rule of survivorship and birth-right. The inherited asset is therefore assessable in the son's individual capacity and not as HUF property. An alternative plea that the property had been impressed with joint family character through a declaration in wealth-tax proceedings was allowed to be examined on the existing record, and the matter was remitted for decision on merits without fresh factual inquiry. Case-Laws Income Tax Sat, 07 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65872