https://www.taxtmi.com/caselaws?id=28149 On the death of a coparcener, his interest in the coparcenary property devolved by survivorship on the surviving coparceners, so the property became that of the smaller HUF. In that position, the question of partition and the need for an order under section 20 of the Wealth-tax Act, 1957, did not arise. The Tribunal applied section 6 of the Hindu Succession Act, 1956, to hold that the devolution was by survivorship rather than by partition, and the answer was against the assessee. en-us Thu, 14 Oct 1982 00:00:00 +0530 Mon, 25 Jul 2011 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28149 On the death of a coparcener, his interest in the coparcenary property devolved by survivorship on the surviving coparceners, so the property became that of the smaller HUF. In that position, the question of partition and the need for an order under section 20 of the Wealth-tax Act, 1957, did not arise. The Tribunal applied section 6 of the Hindu Succession Act, 1956, to hold that the devolution was by survivorship rather than by partition, and the answer was against the assessee. Case-Laws VAT and Sales Tax Thu, 14 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28149