https://www.taxtmi.com/caselaws?id=67036 Property inherited by a male from his father in a Mitakshara family ordinarily retains the character of ancestral or Hindu undivided family property, because section 6 of the Hindu Succession Act preserves survivorship and the incident of acquisition by birth in coparcenary property. The property will be treated as the individual property of the heir only where succession falls within the statutory exception, such as the presence of female heirs or other specified relatives. On the stated facts, the property was not shown to have devolved in a manner that made it the assessee's individual property, so the income could not be assessed on that footing and the matter required fresh decision accordingly. en-us Mon, 17 May 1982 00:00:00 +0530 Tue, 08 Mar 2011 18:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67036 Property inherited by a male from his father in a Mitakshara family ordinarily retains the character of ancestral or Hindu undivided family property, because section 6 of the Hindu Succession Act preserves survivorship and the incident of acquisition by birth in coparcenary property. The property will be treated as the individual property of the heir only where succession falls within the statutory exception, such as the presence of female heirs or other specified relatives. On the stated facts, the property was not shown to have devolved in a manner that made it the assessee's individual property, so the income could not be assessed on that footing and the matter required fresh decision accordingly. Case-Laws Income Tax Mon, 17 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67036