https://www.taxtmi.com/caselaws?id=235013 The court ruled in favor of the assessee, upholding the Tribunal's decision that the property in question is Hindu Undivided Family (HUF) property and not the separate property of the individual members. The judgment emphasized that the property remained joint family property even after the death of the original owner, as there was no registered document for its distribution. The court rejected the Revenue's argument that the property became the separate property of a specific member, affirming that it continued to be HUF property. en-us Tue, 09 Apr 2013 00:00:00 +0530 Fri, 31 Jan 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235013 The court ruled in favor of the assessee, upholding the Tribunal's decision that the property in question is Hindu Undivided Family (HUF) property and not the separate property of the individual members. The judgment emphasized that the property remained joint family property even after the death of the original owner, as there was no registered document for its distribution. The court rejected the Revenue's argument that the property became the separate property of a specific member, affirming that it continued to be HUF property. Case-Laws Income Tax Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235013