https://www.taxtmi.com/caselaws?id=21291 Where a Mitakshara coparcener dies after the Hindu Succession Act, 1956 leaving a female Class I heir, the deceased's share devolves by succession and the heirs take that share as tenants-in-common, while the remaining coparcenary continues. A female heir, including a widow, may claim partition of the inherited share, and that partition can be recognised for the purposes of section 171 of the Income-tax Act, 1961. The commentary notes that this approach gives full effect to the statutory changes made by the Hindu Succession Act and supports recognition of a valid partition in a Hindu undivided family consisting only of a son and his mother after the father's death. en-us Wed, 11 Nov 1992 00:00:00 +0530 Sat, 21 Nov 2009 12:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21291 Where a Mitakshara coparcener dies after the Hindu Succession Act, 1956 leaving a female Class I heir, the deceased's share devolves by succession and the heirs take that share as tenants-in-common, while the remaining coparcenary continues. A female heir, including a widow, may claim partition of the inherited share, and that partition can be recognised for the purposes of section 171 of the Income-tax Act, 1961. The commentary notes that this approach gives full effect to the statutory changes made by the Hindu Succession Act and supports recognition of a valid partition in a Hindu undivided family consisting only of a son and his mother after the father's death. Case-Laws Income Tax Wed, 11 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21291