https://www.taxtmi.com/caselaws?id=59924 Property inherited by a son from his father under section 8 of the Hindu Succession Act, 1956 retains the character of the son's individual property and does not become Hindu undivided family property merely because he has male issue. The Tribunal applied the binding Calcutta High Court view and rejected the contention that succession from the father created joint family status or unobstructed heritage. On that basis, the income from the inherited property was assessable in the assessee's individual hands. en-us Fri, 06 Jul 1984 00:00:00 +0530 Sat, 01 Jan 2011 18:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59924 Property inherited by a son from his father under section 8 of the Hindu Succession Act, 1956 retains the character of the son's individual property and does not become Hindu undivided family property merely because he has male issue. The Tribunal applied the binding Calcutta High Court view and rejected the contention that succession from the father created joint family status or unobstructed heritage. On that basis, the income from the inherited property was assessable in the assessee's individual hands. Case-Laws Income Tax Fri, 06 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59924