1986 (7) TMI 139

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....late Shri Ramaswamy who died on 28-3-1975. He was the karta of a HUF consisting of himself and his son Srikantan. A few years before his death, he had written a letter to the ITO stating that his son may be treated as the karta of the family and his name removed from the register of the assessees. He has also stated that he was living with him and he had no income and since the son was managing ev....

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....nsfer of property. But such abandonment must be accompanied by a complete and final withdrawal from earthly affairs, i.e., by entrance to a religious order which would be equivalent to a civil death before it could be said that a person has ceased to be a member of the HUF [see Mayne's Hindu Law & Usage, Twelfth edn., page 838). In the present case, admittedly the deceased was living with his son ....

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.... accountable person is that some amount should be set apart in the notional partition to meet the marriage and maintenance expenses of the daughters. But the daughters of the deceased were already married and settled by the time he died and, therefore, the joint family had no outstanding liabilities in their regard so as to make a provision for them in the notional partition. 4. The last ground....