Law:

Section:

Section 4 of the income-tax act, 1961-Hindu undivided family-Assessability of-J was survived by his widow, his son O and O's wife, the assessee-O also died-Whether since there was no presumption in law that a particular property is huf property and since tribunal's presumption that property left by o was his self-acquired property was not challenged by assessee, property of o was assessable in assessee's hands in individual status and not in huf status-Held, on facts, yes Facts J was survived by his widow and a married son O. O died on 24-6-1960 leaving behind his widow, the assessee. Before his death, O had adopted a son on 1-5-1960, but the adoption was declared void by the Civil Court. Thus, on O's death, the family consisted only of the two widows-the assessee and her mother-in-law. The assessee claimed the status of HUF qua the estate of her late husband, but the ITO made assessment in the status of 'individual' on the ground that there was no male member in the family. On appeal, the AAC directed that the assessee should be assessed in the status of HUF. The Tribunal held (i) that there was no presumption that the property was a joint family property and, therefore, it had to be presumed that the property left by O was his self-acquired property ; and (ii) that the self-acquired property of O was not shown to have been impressed with the character of HUP property. The Tribunal held that where a male died leaving self-acquired property, his widow, in the absence of other heirs, got it by intestate succession and it was her absolute individual property. Accordingly, the Tribunal held that the property of O inherited by his widow was assessable in her hands as individual property. On reference: Held In determining whether a particular property belongs to HUF or is individual property, there are two classes of cases which require a different approach. In one class the question to be considered is whether the property which already belonged to a subsisting HUF ceased to have that character merely because the family was represented by two widows. In the other class of cases, the question would be whether the property, which did not belong to a subsisting…

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