https://www.taxtmi.com/caselaws?id=70605 On the death of a coparcener, the family property devolved by intestate succession and the legal heirs became separately assessable in their individual hands. The governing principle was that the coparcener's death results in a real partition by operation of law, so the heirs hold the property as tenants in common rather than as a continuing Hindu undivided family. The Wealth-tax Act also did not support assessment in the status of an association of persons, and section 19A could not be invoked once separate assessments had already been made on the heirs. The property therefore could not be assessed as one estate in a single hand. en-us Fri, 27 Jul 1984 00:00:00 +0530 Mon, 18 Apr 2011 11:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70605 On the death of a coparcener, the family property devolved by intestate succession and the legal heirs became separately assessable in their individual hands. The governing principle was that the coparcener's death results in a real partition by operation of law, so the heirs hold the property as tenants in common rather than as a continuing Hindu undivided family. The Wealth-tax Act also did not support assessment in the status of an association of persons, and section 19A could not be invoked once separate assessments had already been made on the heirs. The property therefore could not be assessed as one estate in a single hand. Case-Laws Wealth-tax Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70605