https://www.taxtmi.com/caselaws?id=15573 The Court held that the property obtained by the assessee at the partition should be considered joint family property after his marriage, establishing his status as Hindu Undivided Family (HUF) for the assessment year 1982-83. Despite the individual's claim of sole ownership due to the absence of other sharers within the family, the Court emphasized the ancestral nature of the property and the presence of a family as determining factors in classifying it as HUF property. Precedents and the property's antecedent history supported the decision in favor of the Revenue. en-us Tue, 01 Dec 1998 00:00:00 +0530 Wed, 26 Aug 2009 11:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15573 The Court held that the property obtained by the assessee at the partition should be considered joint family property after his marriage, establishing his status as Hindu Undivided Family (HUF) for the assessment year 1982-83. Despite the individual's claim of sole ownership due to the absence of other sharers within the family, the Court emphasized the ancestral nature of the property and the presence of a family as determining factors in classifying it as HUF property. Precedents and the property's antecedent history supported the decision in favor of the Revenue. Case-Laws Wealth-tax Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15573