https://www.taxtmi.com/caselaws?id=55401 Income from inherited property was assessable in the hands of the assessee as an individual, not as an HUF, because the father's property devolved on the widow and son as tenants-in-common rather than as joint tenants. The widow held only a limited estate with a right to claim partition, and there was no prior history of HUF ownership. The property's ancestral character in the son's hands did not, by itself, make the income HUF income before the birth of a son or existence of another coparcener. en-us Wed, 14 Apr 1982 00:00:00 +0530 Fri, 26 Nov 2010 18:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55401 Income from inherited property was assessable in the hands of the assessee as an individual, not as an HUF, because the father's property devolved on the widow and son as tenants-in-common rather than as joint tenants. The widow held only a limited estate with a right to claim partition, and there was no prior history of HUF ownership. The property's ancestral character in the son's hands did not, by itself, make the income HUF income before the birth of a son or existence of another coparcener. Case-Laws Income Tax Wed, 14 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55401