https://www.taxtmi.com/caselaws?id=8403 Property standing in a deceased person's name was treated as his individual estate for estate duty purposes because the accountable person failed to prove that the assets were acquired from an adequate joint family nucleus. The existence of some joint family property did not create a presumption that all properties in a family member's name were joint property. A claimant asserting joint ownership must prove the source and sufficiency of the common funds for the disputed assets. The plea of blending also failed because there was no evidence that the deceased intended to throw self-acquired property into the common hotchpot. The excluded value of Rs. 36,000 remained outside the assessment. en-us Thu, 23 Dec 1971 00:00:00 +0530 Sat, 11 Apr 2009 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8403 Property standing in a deceased person's name was treated as his individual estate for estate duty purposes because the accountable person failed to prove that the assets were acquired from an adequate joint family nucleus. The existence of some joint family property did not create a presumption that all properties in a family member's name were joint property. A claimant asserting joint ownership must prove the source and sufficiency of the common funds for the disputed assets. The plea of blending also failed because there was no evidence that the deceased intended to throw self-acquired property into the common hotchpot. The excluded value of Rs. 36,000 remained outside the assessment. Case-Laws Income Tax Thu, 23 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8403