https://www.taxtmi.com/caselaws?id=60264 Property that continues to retain the character of joint family property remains Hindu undivided family property even if the family is represented by a single coparcener or a widow. Section 6 of the Hindu Succession Act, 1956 applies only to the notional devolution of a coparcener's interest on partition and does not, by itself, convert such property into separate property. On that basis, the deceased husband's properties were treated as HUF assets, and inclusion of one-third share in the assessee's net wealth was held unjustified. en-us Mon, 30 Jan 1984 00:00:00 +0530 Tue, 04 Jan 2011 14:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60264 Property that continues to retain the character of joint family property remains Hindu undivided family property even if the family is represented by a single coparcener or a widow. Section 6 of the Hindu Succession Act, 1956 applies only to the notional devolution of a coparcener's interest on partition and does not, by itself, convert such property into separate property. On that basis, the deceased husband's properties were treated as HUF assets, and inclusion of one-third share in the assessee's net wealth was held unjustified. Case-Laws Wealth-tax Mon, 30 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60264