https://www.taxtmi.com/caselaws?id=58676 The Tribunal held that the assets allotted to the assessee in a partition were his separate property and should be included in his personal assessment, rejecting his claim that they were part of the Hindu Undivided Family (HUF) after his marriage. Relying on the provisions of section 4(1A)(b) of the Wealth-tax Act, 1957, and various Supreme Court decisions, the Tribunal concluded that the assets constituted the individual property of the assessee as of the valuation date. The appeal was dismissed, affirming the inclusion of the assets in the assessee's personal assessment. en-us Tue, 20 Jan 1987 00:00:00 +0530 Tue, 21 Dec 2010 14:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58676 The Tribunal held that the assets allotted to the assessee in a partition were his separate property and should be included in his personal assessment, rejecting his claim that they were part of the Hindu Undivided Family (HUF) after his marriage. Relying on the provisions of section 4(1A)(b) of the Wealth-tax Act, 1957, and various Supreme Court decisions, the Tribunal concluded that the assets constituted the individual property of the assessee as of the valuation date. The appeal was dismissed, affirming the inclusion of the assets in the assessee's personal assessment. Case-Laws Wealth-tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58676