https://www.taxtmi.com/caselaws?id=20779 For tax classification, the source and character of property determine whether assets are assessable as Hindu undivided family property or individual property. Lands received from the father were treated as family property, and an earlier assessment in individual status did not prevent correction of the legal status later; the property inherited from the uncle and the remaining assets retained their individual character. On limitation, the special revisional provision was governed by its own limitation structure, so the limitation period applicable to general assessment or escape-tax proceedings could not be imported. The revisional order was therefore not time-barred. en-us Thu, 25 Apr 1991 00:00:00 +0530 Tue, 17 Nov 2009 11:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20779 For tax classification, the source and character of property determine whether assets are assessable as Hindu undivided family property or individual property. Lands received from the father were treated as family property, and an earlier assessment in individual status did not prevent correction of the legal status later; the property inherited from the uncle and the remaining assets retained their individual character. On limitation, the special revisional provision was governed by its own limitation structure, so the limitation period applicable to general assessment or escape-tax proceedings could not be imported. The revisional order was therefore not time-barred. Case-Laws Income Tax Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20779