https://www.taxtmi.com/caselaws?id=68168 A Hindu wife may be a member of the HUF without being a coparcener, and marriage does not give her a proprietary coparcenary interest capable of being relinquished to end HUF membership. On the facts, Smt. Ram Piyari remained the wife of Shri Ram Kalyan and continued as a member of the HUF, so the assessee was correctly treated as HUF (non-specified) for wealth-tax purposes. The deeming rule relating to partition was inapplicable because the family was not shown to have been assessed as an undivided family in the relevant legal sense, and the Revenue could not disturb the long-consistent departmental treatment of the assessee's status. Res judicata did not apply, but consistent past treatment supported rejection of the Revenue's challenge. en-us Mon, 10 Apr 1995 00:00:00 +0530 Thu, 17 Mar 2011 13:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68168 A Hindu wife may be a member of the HUF without being a coparcener, and marriage does not give her a proprietary coparcenary interest capable of being relinquished to end HUF membership. On the facts, Smt. Ram Piyari remained the wife of Shri Ram Kalyan and continued as a member of the HUF, so the assessee was correctly treated as HUF (non-specified) for wealth-tax purposes. The deeming rule relating to partition was inapplicable because the family was not shown to have been assessed as an undivided family in the relevant legal sense, and the Revenue could not disturb the long-consistent departmental treatment of the assessee's status. Res judicata did not apply, but consistent past treatment supported rejection of the Revenue's challenge. Case-Laws Wealth-tax Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68168