https://www.taxtmi.com/caselaws?id=28307 A Hindu widow who became absolute owner of property on partition could not be assessed in the status of a Hindu undivided family for wealth-tax merely because she was competent to adopt a son later. The property vested in her absolutely under section 14 of the Hindu Succession Act, and section 12(c) of the Hindu Adoptions and Maintenance Act prevents a later adoption from divesting an estate already vested. As no coparcenary or joint family property survived in her hands, the possibility of a future adoption did not create an existing HUF. The issue was answered in the negative and against the assessee. en-us Tue, 25 Jan 1983 00:00:00 +0530 Sat, 20 Feb 2010 12:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28307 A Hindu widow who became absolute owner of property on partition could not be assessed in the status of a Hindu undivided family for wealth-tax merely because she was competent to adopt a son later. The property vested in her absolutely under section 14 of the Hindu Succession Act, and section 12(c) of the Hindu Adoptions and Maintenance Act prevents a later adoption from divesting an estate already vested. As no coparcenary or joint family property survived in her hands, the possibility of a future adoption did not create an existing HUF. The issue was answered in the negative and against the assessee. Case-Laws Wealth-tax Tue, 25 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28307