https://www.taxtmi.com/caselaws?id=7277 Property already belonging to a Hindu undivided family does not lose its joint family character merely because it is, for the time being, held by a sole surviving coparcener or by a coparcener who has received it on partition and has only a wife or unmarried daughter. Separate property acquired from a father or ancestral source is not, by that fact alone, HUF property; however, property previously impressed with HUF character continues to be assessable as joint family property unless lawfully converted into separate property. On that basis, the income and wealth arising from the property were not assessable in the assessee's individual hands. en-us Fri, 30 Aug 1968 00:00:00 +0530 Mon, 16 Feb 2009 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7277 Property already belonging to a Hindu undivided family does not lose its joint family character merely because it is, for the time being, held by a sole surviving coparcener or by a coparcener who has received it on partition and has only a wife or unmarried daughter. Separate property acquired from a father or ancestral source is not, by that fact alone, HUF property; however, property previously impressed with HUF character continues to be assessable as joint family property unless lawfully converted into separate property. On that basis, the income and wealth arising from the property were not assessable in the assessee's individual hands. Case-Laws Income Tax Fri, 30 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7277