https://www.taxtmi.com/caselaws?id=28446 Property devolving on a son under section 8 of the Hindu Succession Act, 1956 is his absolute property and not Hindu undivided family property in relation to his own sons. The Act overrides contrary Mitakshara incidents, and the statutory scheme of sections 8, 9 and 19 shows that a Class I heir takes in his individual right as tenant-in-common, with no birthright accruing to his male issue. Accordingly, property received by succession under section 8 is assessable in the heir's hands as individual property, and his sons acquire no interest by birth. en-us Tue, 22 Feb 1983 00:00:00 +0530 Mon, 22 Feb 2010 17:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28446 Property devolving on a son under section 8 of the Hindu Succession Act, 1956 is his absolute property and not Hindu undivided family property in relation to his own sons. The Act overrides contrary Mitakshara incidents, and the statutory scheme of sections 8, 9 and 19 shows that a Class I heir takes in his individual right as tenant-in-common, with no birthright accruing to his male issue. Accordingly, property received by succession under section 8 is assessable in the heir's hands as individual property, and his sons acquire no interest by birth. Case-Laws Wealth-tax Tue, 22 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28446