https://www.taxtmi.com/caselaws?id=70291 After an earlier partition had severed the larger coparcenary, and the assessee's sons had already separated, the assessee was left as the sole surviving coparcener after his wife's death. On those facts, the remaining ancestral properties were under his absolute power of disposition and were assessable in his individual hands, not as Hindu undivided family wealth. The principle that a single surviving coparcener may still constitute an HUF was held inapplicable because no other family member with subsisting rights remained. en-us Thu, 23 Nov 1989 00:00:00 +0530 Fri, 15 Apr 2011 12:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70291 After an earlier partition had severed the larger coparcenary, and the assessee's sons had already separated, the assessee was left as the sole surviving coparcener after his wife's death. On those facts, the remaining ancestral properties were under his absolute power of disposition and were assessable in his individual hands, not as Hindu undivided family wealth. The principle that a single surviving coparcener may still constitute an HUF was held inapplicable because no other family member with subsisting rights remained. Case-Laws Wealth-tax Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70291