https://www.taxtmi.com/caselaws?id=20009 Property allotted to a coparcener on partition remains his separate property where there is no male issue in existence and no later birth or adoption changes its character, and it does not become joint family property merely because a female member survives in the household. On that basis, the Kerala Hindu Joint Family System (Abolition) Act, 1975 did not convert the coparcener and his wife into tenants-in-common, and the income from the property was assessable in the coparcener's individual hands. A revision for the 1976-77 assessment year was treated as incompetent because the Revenue had no surviving grievance. en-us Tue, 29 Jun 1993 00:00:00 +0530 Wed, 11 Nov 2009 11:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20009 Property allotted to a coparcener on partition remains his separate property where there is no male issue in existence and no later birth or adoption changes its character, and it does not become joint family property merely because a female member survives in the household. On that basis, the Kerala Hindu Joint Family System (Abolition) Act, 1975 did not convert the coparcener and his wife into tenants-in-common, and the income from the property was assessable in the coparcener's individual hands. A revision for the 1976-77 assessment year was treated as incompetent because the Revenue had no surviving grievance. Case-Laws Income Tax Tue, 29 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20009