https://www.taxtmi.com/caselaws?id=66450 Property allotted on partial partition retained its joint family character where the assessee lived with his wife and unmarried daughters, so it remained Hindu undivided family property. The later birth of a son gave the assessee a coparcenary right by birth, and he could no longer be treated as a sole surviving coparcener from that date. Once taxable as a Hindu undivided family, the clubbing rule for a minor child's income did not apply because it operates only against an individual and not the karta of a Hindu undivided family. The assessee was therefore assessable as a Hindu undivided family, and the minor sons' share income could not be included in his individual assessment. en-us Sat, 31 Mar 1984 00:00:00 +0530 Thu, 24 Feb 2011 17:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66450 Property allotted on partial partition retained its joint family character where the assessee lived with his wife and unmarried daughters, so it remained Hindu undivided family property. The later birth of a son gave the assessee a coparcenary right by birth, and he could no longer be treated as a sole surviving coparcener from that date. Once taxable as a Hindu undivided family, the clubbing rule for a minor child's income did not apply because it operates only against an individual and not the karta of a Hindu undivided family. The assessee was therefore assessable as a Hindu undivided family, and the minor sons' share income could not be included in his individual assessment. Case-Laws Income Tax Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66450