https://www.taxtmi.com/caselaws?id=25165 Property received on partition and later inherited was treated as individual property, not as Hindu undivided family property, for assessment purposes. The Court relied on its earlier decision on identical facts and noted the Supreme Court's view that section 6 of the Hindu Succession Act, 1956 does not apply to properties received by members of a joint family on partition. On that basis, income from the inherited properties and business was not to be assessed in the status of a Hindu undivided family, and the certificate for appeal to the Supreme Court was declined. en-us Wed, 25 Jun 1986 00:00:00 +0530 Mon, 25 Jan 2010 17:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25165 Property received on partition and later inherited was treated as individual property, not as Hindu undivided family property, for assessment purposes. The Court relied on its earlier decision on identical facts and noted the Supreme Court's view that section 6 of the Hindu Succession Act, 1956 does not apply to properties received by members of a joint family on partition. On that basis, income from the inherited properties and business was not to be assessed in the status of a Hindu undivided family, and the certificate for appeal to the Supreme Court was declined. Case-Laws Income Tax Wed, 25 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25165