https://www.taxtmi.com/caselaws?id=38746 A Hindu undivided family may include a widow as a member even though she is not a coparcener, and on the facts the assessee, his widowed mother, wife and son constituted a joint family. Income from the joint business and house property was therefore assessable in the hands of the family, but the widow's defined half share in the house-property income had to be excluded under section 9(3) of the Indian Income-tax Act, 1922 because her interest was definite and ascertainable under section 3(1) of the Hindu Women's Rights to Property Act, 1937. The reassessment was also sustainable under section 34(1)(b) where the jurisdictional conditions for that clause were satisfied. en-us Tue, 18 Jun 1974 00:00:00 +0530 Thu, 08 Apr 2010 17:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38746 A Hindu undivided family may include a widow as a member even though she is not a coparcener, and on the facts the assessee, his widowed mother, wife and son constituted a joint family. Income from the joint business and house property was therefore assessable in the hands of the family, but the widow's defined half share in the house-property income had to be excluded under section 9(3) of the Indian Income-tax Act, 1922 because her interest was definite and ascertainable under section 3(1) of the Hindu Women's Rights to Property Act, 1937. The reassessment was also sustainable under section 34(1)(b) where the jurisdictional conditions for that clause were satisfied. Case-Laws Income Tax Tue, 18 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38746