https://www.taxtmi.com/caselaws?id=15251 The High Court upheld the Tribunal's decision that the deceased coparcener's share in the family properties cannot be excluded from the family's net wealth for wealth-tax assessment years 1981-82 and 1982-83. The court relied on the Supreme Court precedent that the joint family remains undivided even after the death of a coparcener unless the widow initiates a partition suit. As the widow did not demand partition or separate her share, the joint family continued to exist, and the deceased son's share was considered part of the family's total wealth. en-us Mon, 31 Aug 1998 00:00:00 +0530 Tue, 04 Aug 2009 12:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15251 The High Court upheld the Tribunal's decision that the deceased coparcener's share in the family properties cannot be excluded from the family's net wealth for wealth-tax assessment years 1981-82 and 1982-83. The court relied on the Supreme Court precedent that the joint family remains undivided even after the death of a coparcener unless the widow initiates a partition suit. As the widow did not demand partition or separate her share, the joint family continued to exist, and the deceased son's share was considered part of the family's total wealth. Case-Laws Wealth-tax Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15251