https://www.taxtmi.com/caselaws?id=20612 For estate duty purposes, section 39(1) applies a notional partition only where a legal partition could have taken place immediately before death. On the stated facts, the deceased was the sole surviving coparcener, so no valid partition was possible and the wife could not claim a coparcenary share. The claim that only half the Hindu undivided family property passed was rejected, and the entire coparcenary interest was treated as passing on death. The reference was decided against the accountable person and in favour of the Department. en-us Fri, 09 Apr 1993 00:00:00 +0530 Mon, 16 Nov 2009 11:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20612 For estate duty purposes, section 39(1) applies a notional partition only where a legal partition could have taken place immediately before death. On the stated facts, the deceased was the sole surviving coparcener, so no valid partition was possible and the wife could not claim a coparcenary share. The claim that only half the Hindu undivided family property passed was rejected, and the entire coparcenary interest was treated as passing on death. The reference was decided against the accountable person and in favour of the Department. Case-Laws Income Tax Fri, 09 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20612