https://www.taxtmi.com/caselaws?id=8594 Income from house property and business allotted to a coparcener on partition was treated, on the facts found, as belonging to the continuing Hindu undivided family comprising the assessee, his wife and minor daughters. A coparcener receiving partitioned property does not necessarily hold it as separate individual property where the family unit survives in law. On that footing, the reassessment proceeded on an erroneous assumption that the income was assessable in the assessee's individual status. The correct status was Hindu undivided family, so the individual assessments could not be sustained and had to be revised accordingly. en-us Wed, 28 Jun 1972 00:00:00 +0530 Tue, 05 May 2009 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8594 Income from house property and business allotted to a coparcener on partition was treated, on the facts found, as belonging to the continuing Hindu undivided family comprising the assessee, his wife and minor daughters. A coparcener receiving partitioned property does not necessarily hold it as separate individual property where the family unit survives in law. On that footing, the reassessment proceeded on an erroneous assumption that the income was assessable in the assessee's individual status. The correct status was Hindu undivided family, so the individual assessments could not be sustained and had to be revised accordingly. Case-Laws Income Tax Wed, 28 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8594