https://www.taxtmi.com/caselaws?id=70972 On the death of a Mitakshara coparcener after the commencement of the Hindu Succession Act, 1956, the deceased's interest is first worked out on a notional partition immediately before death; where the proviso to section 6 applies because a Class I female heir exists, that share devolves by succession and leaves the Hindu undivided family with only the balance interest. The inherited share does not become joint family property merely because earlier returns showed the whole property in the family's hands. Blending requires a clear conscious act of throwing separate property into the common stock, and that doctrine does not apply to a Hindu female heir as she is not a coparcener. en-us Wed, 24 Sep 1986 00:00:00 +0530 Wed, 20 Apr 2011 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70972 On the death of a Mitakshara coparcener after the commencement of the Hindu Succession Act, 1956, the deceased's interest is first worked out on a notional partition immediately before death; where the proviso to section 6 applies because a Class I female heir exists, that share devolves by succession and leaves the Hindu undivided family with only the balance interest. The inherited share does not become joint family property merely because earlier returns showed the whole property in the family's hands. Blending requires a clear conscious act of throwing separate property into the common stock, and that doctrine does not apply to a Hindu female heir as she is not a coparcener. Case-Laws Income Tax Wed, 24 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70972