https://www.taxtmi.com/caselaws?id=66617 On the death of a Mitakshara coparcener, his interest in the coparcenary must be ascertained by a notional partition immediately before death and then devolved under the Hindu Succession Act, 1956. Applying sections 6, 8, 9, 10 and 19, the deceased's share had to be worked out between the deceased and the surviving son, while the mother was not treated as a coparcener for the partition computation. The income from the HUF businesses and agricultural assets therefore could not be assessed on the basis adopted by the Income-tax Officer, and the assessment had to be reworked on the correct succession and apportionment basis. en-us Thu, 27 Aug 1981 00:00:00 +0530 Sat, 05 Mar 2011 11:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66617 On the death of a Mitakshara coparcener, his interest in the coparcenary must be ascertained by a notional partition immediately before death and then devolved under the Hindu Succession Act, 1956. Applying sections 6, 8, 9, 10 and 19, the deceased's share had to be worked out between the deceased and the surviving son, while the mother was not treated as a coparcener for the partition computation. The income from the HUF businesses and agricultural assets therefore could not be assessed on the basis adopted by the Income-tax Officer, and the assessment had to be reworked on the correct succession and apportionment basis. Case-Laws Income Tax Thu, 27 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66617