https://www.taxtmi.com/caselaws?id=24790 Property voluntarily thrown into the common hotchpot of a Hindu undivided family acquires the character of joint family property if separate rights are relinquished, and the doctrine of blending applies only where a coparcenary exists and the property is capable of being so impressed. Once partition was recognised under section 171 and the capital was treated as HUF property, the assessee had to be assessed in that status. An earlier individual assessment did not change the true legal character of the property after blending had taken place. en-us Mon, 25 Apr 1988 00:00:00 +0530 Fri, 22 Jan 2010 13:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24790 Property voluntarily thrown into the common hotchpot of a Hindu undivided family acquires the character of joint family property if separate rights are relinquished, and the doctrine of blending applies only where a coparcenary exists and the property is capable of being so impressed. Once partition was recognised under section 171 and the capital was treated as HUF property, the assessee had to be assessed in that status. An earlier individual assessment did not change the true legal character of the property after blending had taken place. Case-Laws Income Tax Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24790