https://www.taxtmi.com/caselaws?id=27031 Section 4(1) of the Hindu Succession Act, 1956 overrides customary incidents of impartibility and lineal primogeniture where the Act makes provision, so an estate governed by those customs could not continue to be treated as impartible after the Act came into force. On that basis, the assessee was to be treated as a member of a Hindu undivided family rather than as an individual for the relevant assessment years. Section 27(ii) of the Income-tax Act, 1961 applies only where an impartible estate in law still subsists, so it could not deem the house property comprised in the estate to be the assessee's individual property. en-us Wed, 17 Oct 1984 00:00:00 +0530 Wed, 10 Feb 2010 12:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27031 Section 4(1) of the Hindu Succession Act, 1956 overrides customary incidents of impartibility and lineal primogeniture where the Act makes provision, so an estate governed by those customs could not continue to be treated as impartible after the Act came into force. On that basis, the assessee was to be treated as a member of a Hindu undivided family rather than as an individual for the relevant assessment years. Section 27(ii) of the Income-tax Act, 1961 applies only where an impartible estate in law still subsists, so it could not deem the house property comprised in the estate to be the assessee's individual property. Case-Laws Income Tax Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27031