https://www.taxtmi.com/caselaws?id=66268 A clear and communicated intention to sever joint family status operates as an immediate severance in status, even if some properties remain undivided for the time being. After such severance, the undivided properties are held as tenants in common unless there is a contrary agreement. On that basis, the lineal descendants' shares in the joint family properties could not be aggregated with the deceased's share for rate purposes under section 34(1)(c) read with section 7 of the Estate Duty Act. The aggregation made by the authorities was therefore unsustainable, and only the deceased's 1/5th share in the immovable properties was liable to assessment. en-us Tue, 15 Mar 1977 00:00:00 +0530 Mon, 23 Jan 2012 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66268 A clear and communicated intention to sever joint family status operates as an immediate severance in status, even if some properties remain undivided for the time being. After such severance, the undivided properties are held as tenants in common unless there is a contrary agreement. On that basis, the lineal descendants' shares in the joint family properties could not be aggregated with the deceased's share for rate purposes under section 34(1)(c) read with section 7 of the Estate Duty Act. The aggregation made by the authorities was therefore unsustainable, and only the deceased's 1/5th share in the immovable properties was liable to assessment. Case-Laws Income Tax Tue, 15 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66268