1991 (1) TMI 61

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....SHANKAR BHAT J. -The question referred to us under the provisions of the Wealth-tax Act, 1957, at the instance of the assessee reads thus : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the status of the applicant was rightly taken as Hindu undivided family (specified) ?" The assesses is a Hindu undivided family which consisted of the kar....

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....title and interest in the Hindu joint family properties. The releasor hereby acknowledges and agrees that from this day onwards she will have no right, title and interest in other joint family properties of the releasee as a legal heir of her deceased sons." The contention of the assessee was that since she had released her rights in the family properties, she had ceased to be a member of th....

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....ded that since Jayamma has released her rights in the joint family properties as stated in the release deed, she ceased to be member of the joint family. It is not possible to accept this contention. A female member of Hindu family is not a coparcener ; she has no right to seek partition ; her membership of the joint family arises by virtue of her marriage with a male member of the family or be....