https://www.taxtmi.com/caselaws?id=70381 Kesava Bagh was treated as joint family property, and the unprobated Will did not defeat the underlying succession rights. Section 213(1) of the Indian Succession Act was treated as procedural, while the widow's limited estate enlarged under section 14(1) of the Hindu Succession Act, 1956. On the facts, the widow's consistent assertion of ownership through assessments, tenancy dealings, tax correspondence, mortgages, and sale deeds supported co-ownership with the son. The department failed to prove a valid, total and bona fide surrender or self-effacement by the widow, so only one-half share in the property was includible in the dutiable estate. en-us Wed, 23 Mar 1988 00:00:00 +0530 Fri, 15 Apr 2011 18:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70381 Kesava Bagh was treated as joint family property, and the unprobated Will did not defeat the underlying succession rights. Section 213(1) of the Indian Succession Act was treated as procedural, while the widow's limited estate enlarged under section 14(1) of the Hindu Succession Act, 1956. On the facts, the widow's consistent assertion of ownership through assessments, tenancy dealings, tax correspondence, mortgages, and sale deeds supported co-ownership with the son. The department failed to prove a valid, total and bona fide surrender or self-effacement by the widow, so only one-half share in the property was includible in the dutiable estate. Case-Laws Income Tax Wed, 23 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70381