https://www.taxtmi.com/caselaws?id=7777 Property received under a will was first treated as the deceased's self-acquired property, but it later became joint family property because his conduct showed a clear and unequivocal intention to blend it with the family estate. Consistent description of the property and its income as belonging to a Hindu undivided family in income-tax proceedings, the revenue's acceptance of that status over time, and related acts such as joint investments and sale deeds provided prima facie evidence of blending. The properties were therefore not includible in the estate as the deceased's individual property, and the referred question was answered in favour of the assessee. en-us Fri, 22 Nov 1968 00:00:00 +0530 Thu, 19 Mar 2009 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7777 Property received under a will was first treated as the deceased's self-acquired property, but it later became joint family property because his conduct showed a clear and unequivocal intention to blend it with the family estate. Consistent description of the property and its income as belonging to a Hindu undivided family in income-tax proceedings, the revenue's acceptance of that status over time, and related acts such as joint investments and sale deeds provided prima facie evidence of blending. The properties were therefore not includible in the estate as the deceased's individual property, and the referred question was answered in favour of the assessee. Case-Laws Income Tax Fri, 22 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7777