https://www.taxtmi.com/caselaws?id=58678 On the death of a coparcener, his undivided interest is first ascertained by notional partition and then devolves under the Hindu Succession Act where the proviso to section 6 applies. The inherited share passes by intestate succession to Class I heirs under section 8, and property so received does not retain the character of HUF property in their hands. As the heirs take separate, definite and vested shares immediately on death, the one-third interest could not be treated as joint HUF property or assessed in one composite unit against all heirs. The joint assessment was therefore improper. en-us Mon, 19 Oct 1987 00:00:00 +0530 Tue, 21 Dec 2010 14:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58678 On the death of a coparcener, his undivided interest is first ascertained by notional partition and then devolves under the Hindu Succession Act where the proviso to section 6 applies. The inherited share passes by intestate succession to Class I heirs under section 8, and property so received does not retain the character of HUF property in their hands. As the heirs take separate, definite and vested shares immediately on death, the one-third interest could not be treated as joint HUF property or assessed in one composite unit against all heirs. The joint assessment was therefore improper. Case-Laws Income Tax Mon, 19 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58678