https://www.taxtmi.com/caselaws?id=67581 The property ceased to be Hindu Undivided Family (HUF) property upon the husband's death, devolving individually to the female members. The adoption of a son did not retroactively maintain the HUF status from the husband's death. The property vested in the female members by succession and could not be divested by the subsequent adoption. The Tribunal dismissed the appeals, directing assessment treating the assessee as an individual, not as an HUF, in line with legal precedents supporting individual ownership of property by female members in such circumstances. en-us Tue, 30 Sep 1986 00:00:00 +0530 Fri, 11 Mar 2011 14:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67581 The property ceased to be Hindu Undivided Family (HUF) property upon the husband's death, devolving individually to the female members. The adoption of a son did not retroactively maintain the HUF status from the husband's death. The property vested in the female members by succession and could not be divested by the subsequent adoption. The Tribunal dismissed the appeals, directing assessment treating the assessee as an individual, not as an HUF, in line with legal precedents supporting individual ownership of property by female members in such circumstances. Case-Laws Wealth-tax Tue, 30 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67581