https://www.taxtmi.com/caselaws?id=6837 Separate property does not become joint Hindu family property merely because it was once assessed in the status of a Hindu undivided family. The decisive test is whether the business began with a joint family nucleus or whether there was clear and unequivocal blending or abandonment of separate rights. On the stated facts, the business was found to have been started by two brothers with borrowed capital and without family nucleus, and there was no evidence of throwing the property into the common hotchpot. Prior HUF assessments and an order under section 25A did not, by themselves, alter the legal character of the property or create estoppel. The article notes that the assessee-firm was held entitled to registration under section 26A. en-us Mon, 03 Oct 1966 00:00:00 +0530 Fri, 06 Feb 2009 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6837 Separate property does not become joint Hindu family property merely because it was once assessed in the status of a Hindu undivided family. The decisive test is whether the business began with a joint family nucleus or whether there was clear and unequivocal blending or abandonment of separate rights. On the stated facts, the business was found to have been started by two brothers with borrowed capital and without family nucleus, and there was no evidence of throwing the property into the common hotchpot. Prior HUF assessments and an order under section 25A did not, by themselves, alter the legal character of the property or create estoppel. The article notes that the assessee-firm was held entitled to registration under section 26A. Case-Laws Income Tax Mon, 03 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6837