1987 (10) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....-The question referred for our opinion under section 256(1) of the Income-tax Act, 1961, is this : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no Hindu undivided family came into existence on the marriage of the assessee in view of the Kerala joint Hindu Family System (Abolition) Act, 1975? " The assessment year in question is 1979-80....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....into existence. The assessment on the assessee as an individual was, therefore, confirmed. The question of law was referred at the instance of the assessee. Sri P. K. G. Warrier, learned counsel for the assessee, contended before us that the property obtained by the petitioner as his share in the joint family revived its ancestral character on the assessee getting married and a joint family mus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the share falling to coparceners does not lose its character of joint family property. The Hindu undivided family will come into existence on the marriage of the coparcener and the wife along with the husband can constitute a Hindu undivided family. That rule cannot apply after the extinction of the Hindu undivided family itself by the Act, when the joint family has been wiped off, the joint famil....