https://www.taxtmi.com/caselaws?id=29361 Property inherited by a Hindu heir from a father dying intestate after the Hindu Succession Act, 1956 devolves under section 8 in the heir's individual capacity, not as HUF property. On that principle, the amount standing to the credit of the deceased father could not be treated as property of the assessee's joint family and was unavailable for partition among coparceners. The claimed partial partition under the Income-tax Act was therefore not sustainable on the footing that the inherited sum formed part of the HUF estate. en-us Fri, 03 Jul 1981 00:00:00 +0530 Fri, 12 Mar 2010 13:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29361 Property inherited by a Hindu heir from a father dying intestate after the Hindu Succession Act, 1956 devolves under section 8 in the heir's individual capacity, not as HUF property. On that principle, the amount standing to the credit of the deceased father could not be treated as property of the assessee's joint family and was unavailable for partition among coparceners. The claimed partial partition under the Income-tax Act was therefore not sustainable on the footing that the inherited sum formed part of the HUF estate. Case-Laws Income Tax Fri, 03 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29361