https://www.taxtmi.com/caselaws?id=25020 On devolution of self-acquired property under section 8 of the Hindu Succession Act, 1956, the heirs take as tenants-in-common in their individual capacities. The sons may lawfully indicate an intention to blend their separate shares into a common hotchpot, but a widow, as a female heir, cannot be brought into a Hindu undivided family merely by declaration; her separate share cannot acquire joint family character without a valid transfer or gift. Filing wealth-tax returns in HUF status is relevant evidence of intention, but it is not conclusive proof that a valid HUF came into existence. en-us Tue, 17 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 17:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25020 On devolution of self-acquired property under section 8 of the Hindu Succession Act, 1956, the heirs take as tenants-in-common in their individual capacities. The sons may lawfully indicate an intention to blend their separate shares into a common hotchpot, but a widow, as a female heir, cannot be brought into a Hindu undivided family merely by declaration; her separate share cannot acquire joint family character without a valid transfer or gift. Filing wealth-tax returns in HUF status is relevant evidence of intention, but it is not conclusive proof that a valid HUF came into existence. Case-Laws Wealth-tax Tue, 17 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25020