https://www.taxtmi.com/caselaws?id=17172 Section 4(2) of the Kerala Joint Hindu Family System (Abolition) Act, 1975 applies only where family members already have a pre-existing right to a share on partition; it does not create a new share for a wife or daughter who had no such right under the applicable Hindu law. The Court followed the principle that property held by a sole coparcener remains separate property where no other coparcener exists. On that construction, the assessee's property could not be treated as joint family property, assessment as tenants-in-common was not sustainable, and no referable question of law arose from the Commissioner's refusal to make a reference. en-us Wed, 11 Mar 1998 00:00:00 +0530 Tue, 15 Sep 2009 15:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17172 Section 4(2) of the Kerala Joint Hindu Family System (Abolition) Act, 1975 applies only where family members already have a pre-existing right to a share on partition; it does not create a new share for a wife or daughter who had no such right under the applicable Hindu law. The Court followed the principle that property held by a sole coparcener remains separate property where no other coparcener exists. On that construction, the assessee's property could not be treated as joint family property, assessment as tenants-in-common was not sustainable, and no referable question of law arose from the Commissioner's refusal to make a reference. Case-Laws Income Tax Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17172