https://www.taxtmi.com/caselaws?id=57567 Adoption by a Hindu widow after the death of her husband can, for joint family purposes, relate back to the deceased husband and preserve the Hindu Undivided Family character of the property. On that reasoning, the adopted son acquires coparcenary rights in the joint family estate as if the family had continued throughout, and the assessee is assessable as an HUF rather than as an individual. The fact that the karta had died before the adoption did not alter the family status or convert the assessee's tax position into that of a separate person. en-us Fri, 29 Sep 2000 00:00:00 +0530 Fri, 10 Dec 2010 18:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57567 Adoption by a Hindu widow after the death of her husband can, for joint family purposes, relate back to the deceased husband and preserve the Hindu Undivided Family character of the property. On that reasoning, the adopted son acquires coparcenary rights in the joint family estate as if the family had continued throughout, and the assessee is assessable as an HUF rather than as an individual. The fact that the karta had died before the adoption did not alter the family status or convert the assessee's tax position into that of a separate person. Case-Laws Income Tax Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57567