1980 (11) TMI 83

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....essee acquired the property in dispute from his father, who died in 1976. The assessee constituted HUF, at the time of death of his father. These facts are undisputed. The question for consideration is whether the property in dispute belonged to the HUF of the assessee or to the assessee in his individual status. The ITO negatived the contention of the assessee that the property belonged to his HU....

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....observed that "it is impossible to read into the words of s. 8 provision which interferes with the scheme of Hindu law as it prevailed prior to the enactment of the Hindu Succession Act. Neither s. 6 nor s. 8 nor s. 30 effect this principle of Hindu law as to in what capacity or in what character the son would enjoy the property once he received it from his father in succession." There being confl....