1986 (6) TMI 2

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.... The substantial question which, it is contended, arises in this case is whether, having regard to the provisions of the Hindu Succession Act, 1956, and the fact that the assessee being governed by the Mitakshara School of Hindu Law, his status would be that of an individual and not that of a Hindu undivided family relating to the properties and business inherited by him. The relevant facts may be shortly noted. In the assessment years 1969-70 and 1971-72, Ram Gopal Thirani, the assessee, claimed that the properties which he had inherited from his father, Iswardas Thirani, deceased, were his personal properties and not joint properties of the Hindu undivided family of which he was the karta and the income thereof could not be assessed ....

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..... This court found that Iswardas, his three sons including the assessee and two unmarried daughters were the members of a Hindu undivided family. It was further found that this family at the material time stood divided and all properties were duly partitioned by a registered deed dated February 23, 1959. Under the deed of partition, Iswardas received properties which are in issue in this case and in respect thereof was assessed as an individual in respect of the income of these properties. On the death of Iswardas in 1963, the widow and the daughters relinquished their interest in the properties which had been allotted to Iswardas on partition. On these facts, it was held by this court that on the death of Iswardas, his individual propertie....