https://www.taxtmi.com/caselaws?id=275110 The court ruled in favor of the petitioner, determining that the property income should be assessed based on individual shares rather than as a Hindu undivided family. Citing the Dayabhaga school of Hindu law and Section 9(3) of the Income-tax Act, the court emphasized the importance of definite and ascertainable shares in joint property ownership. Precedents were discussed to support the decision, clarifying that assessment as a Hindu undivided family was not applicable in this case. The court issued a writ to prevent improper taxation and directed the Income-tax Officer to assess the income based on individual shares. en-us Fri, 08 Jun 1962 00:00:00 +0530 Wed, 19 Sep 2018 10:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275110 The court ruled in favor of the petitioner, determining that the property income should be assessed based on individual shares rather than as a Hindu undivided family. Citing the Dayabhaga school of Hindu law and Section 9(3) of the Income-tax Act, the court emphasized the importance of definite and ascertainable shares in joint property ownership. Precedents were discussed to support the decision, clarifying that assessment as a Hindu undivided family was not applicable in this case. The court issued a writ to prevent improper taxation and directed the Income-tax Officer to assess the income based on individual shares. Case-Laws Income Tax Fri, 08 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275110