https://www.taxtmi.com/caselaws?id=6815 Assessable status depended on whether the disputed properties had become part of the jagir as an impartible estate or had been validly blended with joint family property. The Court found no reliable evidence that the immovable properties were incorporated into the impartible estate, and the statutory scheme for jagirs did not extend the impartible character beyond the estate itself. It further applied the rule that separate property becomes Hindu undivided family property only on a clear intention to abandon separate rights and treat it as family property. The assessee's consistent return filings as a Hindu undivided family, accepted by the department in the prior year, were sufficient to show such intention, so the relevant assessments were taxable in that status. en-us Fri, 07 Oct 1966 00:00:00 +0530 Mon, 02 Feb 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6815 Assessable status depended on whether the disputed properties had become part of the jagir as an impartible estate or had been validly blended with joint family property. The Court found no reliable evidence that the immovable properties were incorporated into the impartible estate, and the statutory scheme for jagirs did not extend the impartible character beyond the estate itself. It further applied the rule that separate property becomes Hindu undivided family property only on a clear intention to abandon separate rights and treat it as family property. The assessee's consistent return filings as a Hindu undivided family, accepted by the department in the prior year, were sufficient to show such intention, so the relevant assessments were taxable in that status. Case-Laws Income Tax Fri, 07 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6815