https://www.taxtmi.com/caselaws?id=7497 A Hindu undivided family is wider than a coparcenary and may exist even with a sole male member together with female members, including a widow, wife or unmarried daughters. Property that has once belonged to a joint family does not lose its joint family character merely because the family is reduced to a single coparcener, so long as the family subsists and the property has not been clearly treated as self-acquired or thrown into the common stock otherwise. Applying these principles, the assessee remained joint with his widowed mother and the property retained its joint family character for tax purposes; the correct status was a Hindu undivided family, not an individual. en-us Fri, 11 Oct 1968 00:00:00 +0530 Fri, 20 Feb 2009 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7497 A Hindu undivided family is wider than a coparcenary and may exist even with a sole male member together with female members, including a widow, wife or unmarried daughters. Property that has once belonged to a joint family does not lose its joint family character merely because the family is reduced to a single coparcener, so long as the family subsists and the property has not been clearly treated as self-acquired or thrown into the common stock otherwise. Applying these principles, the assessee remained joint with his widowed mother and the property retained its joint family character for tax purposes; the correct status was a Hindu undivided family, not an individual. Case-Laws Income Tax Fri, 11 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7497