https://www.taxtmi.com/caselaws?id=7615 On the death of a member of an Aliyasantana kutumba after the Hindu Succession Act commenced, the deceased's property devolved by succession under section 7(2) of that Act, not by survivorship. That statutory devolution removed the basis for treating the interest as one that ceased on death for estate duty under section 7(1) of the Estate Duty Act. Section 39(2) could not be used to split the same interest between sections 6 and 7(1), and the notional partition, if applied, would leave only a non-taxable life interest. Liability could not be fastened on the petitioner; any assessment had to proceed, if at all, against the heirs under section 6. en-us Wed, 26 Feb 1969 00:00:00 +0530 Thu, 05 Mar 2009 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7615 On the death of a member of an Aliyasantana kutumba after the Hindu Succession Act commenced, the deceased's property devolved by succession under section 7(2) of that Act, not by survivorship. That statutory devolution removed the basis for treating the interest as one that ceased on death for estate duty under section 7(1) of the Estate Duty Act. Section 39(2) could not be used to split the same interest between sections 6 and 7(1), and the notional partition, if applied, would leave only a non-taxable life interest. Liability could not be fastened on the petitioner; any assessment had to proceed, if at all, against the heirs under section 6. Case-Laws Income Tax Wed, 26 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7615