https://www.taxtmi.com/caselaws?id=70883 On the death of a coparcener after the Hindu Succession Act, 1956, the deceased's interest in the coparcenary devolves by intestate succession, and that share becomes the individual property of the heirs. The remaining family property, however, continues with the surviving members as a Hindu undivided family. A finding of partition for wealth-tax purposes can be recorded only in the HUF's own assessment proceedings after the statutory inquiry under the Wealth-tax Act, 1957. On that basis, the protective assessment made by the Wealth-tax Officer was upheld, and the direction to make a substantive assessment in the individual hands was set aside. 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 On the death of a coparcener after the Hindu Succession Act, 1956, the deceased's interest in the coparcenary devolves by intestate succession, and that share becomes the individual property of the heirs. The remaining family property, however, continues with the surviving members as a Hindu undivided family. A finding of partition for wealth-tax purposes can be recorded only in the HUF's own assessment proceedings after the statutory inquiry under the Wealth-tax Act, 1957. On that basis, the protective assessment made by the Wealth-tax Officer was upheld, and the direction to make a substantive assessment in the individual hands was set aside. Case-Laws Wealth-tax Mon, 09 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70883