https://www.taxtmi.com/caselaws?id=25017 Property received on partition by a coparcener is treated as joint family property where he continues to represent the family unit, and income-derived acquisitions in his own name or benami names retain that character. Lands inherited from the father also fall within the Hindu undivided family, while only the share from the grandmother is treated as individual property. Settlements made by the assessee in favour of minor daughters were not clubbable under section 9(2) because that provision applies only to individual assessments, not to assessments on a Hindu undivided family. After remand, the Tribunal could independently decide the reassessment issues, as merger did not make the Commissioner's earlier findings final. en-us Tue, 31 Jul 1984 00:00:00 +0530 Sat, 23 Jan 2010 17:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25017 Property received on partition by a coparcener is treated as joint family property where he continues to represent the family unit, and income-derived acquisitions in his own name or benami names retain that character. Lands inherited from the father also fall within the Hindu undivided family, while only the share from the grandmother is treated as individual property. Settlements made by the assessee in favour of minor daughters were not clubbable under section 9(2) because that provision applies only to individual assessments, not to assessments on a Hindu undivided family. After remand, the Tribunal could independently decide the reassessment issues, as merger did not make the Commissioner's earlier findings final. Case-Laws Income Tax Tue, 31 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25017