https://www.taxtmi.com/caselaws?id=71145 A unilateral declaration by a Hindu coparcener blending self-acquired property with the common family stock is treated as an act of throwing it into the joint family hotchpotch, not as a transfer of property. The fact that the house property was mortgaged, and the loan remained unpaid, did not change the legal character of the blending or prevent the property from being treated as family property. Since the property had also been assessed in the hands of the Hindu undivided family in earlier years, the income was properly assessable in the hands of the HUF and not in the individual assessee's hands. en-us Fri, 03 Feb 1978 00:00:00 +0530 Thu, 21 Apr 2011 16:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71145 A unilateral declaration by a Hindu coparcener blending self-acquired property with the common family stock is treated as an act of throwing it into the joint family hotchpotch, not as a transfer of property. The fact that the house property was mortgaged, and the loan remained unpaid, did not change the legal character of the blending or prevent the property from being treated as family property. Since the property had also been assessed in the hands of the Hindu undivided family in earlier years, the income was properly assessable in the hands of the HUF and not in the individual assessee's hands. Case-Laws Income Tax Fri, 03 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71145