https://www.taxtmi.com/caselaws?id=70883 The Appellate Tribunal held that a lawful partition of the Hindu Undivided Family (HUF) property had occurred after the death of the Karta. It rejected the protective assessment made by the Wealth Tax Officer (WTO) and directed the assessment of the property in the hands of the deceased's wife and minor son on a substantive basis. The Tribunal emphasized the actual partition of assets and the individual ownership rights under the Hindu Succession Act, overturning the protective assessment and restoring the decision of the WTO for the assessment of the HUF property. en-us Mon, 09 Jul 1990 00:00:00 +0530 Tue, 19 Apr 2011 18:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70883 The Appellate Tribunal held that a lawful partition of the Hindu Undivided Family (HUF) property had occurred after the death of the Karta. It rejected the protective assessment made by the Wealth Tax Officer (WTO) and directed the assessment of the property in the hands of the deceased's wife and minor son on a substantive basis. The Tribunal emphasized the actual partition of assets and the individual ownership rights under the Hindu Succession Act, overturning the protective assessment and restoring the decision of the WTO for the assessment of the HUF property. Case-Laws Wealth-tax Mon, 09 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70883