Saturday, November 26, 2011



Properties inherited by widow as sole heir on the death of her husband – Adoption by widow subsequently – Does not divest widow of properties – Properties do not become joint family properties – Female cannot throw property into family hotchpot.
R. Rajathy Ammal Vs CWT (Mad) 164 ITR 605
Punithavalli Ammal Vs Ramalingam AIR 1970 SC 1730

As per Sec.14(1) of Hindu Succession Act, a widow after death of her husband became absolute owner of properties left by her husband – on adoption of a son subsequently, such rights did not get divested – On death of such a widow, these rights passed on to the adopted son.
Asst. Controller of estate duty Vs Channamma P. Jabin (ITAT, Bang) 70 ITD 194

Widow inheriting limited right in property under will in lieu of her right to maintenance – Limited right was transferred into absolute right by Sec.14(1) of H.S.A.- Gift of property by widow valid.
Beni Bai Vs Raghubir Prasad (SC) 236 ITR 898

Partner dying intestate – wife of deceased admitted as partner – Property devolved on class I heirs in individual capacity – Declaration that shares held by new partner in partnership was on behalf of her HUF, not relevant – Share income is her individual income.
CIT Vs J.R. Lalwani (Bom) 240 ITR 750

Individual property of deceased person devolves on his son in his individual capacity and not on the HUF of son and his sons.
CWT etc. Vs Chander Sen etc. (SC) 161 ITR 370
CIT Vs C.G. Venkatasubban (Mad) 240 ITR 674

Property received on partition of HUF by a single coparcenor became the HUF property on his subsequent marriage – Assessment to be in HUF status.
H.P.A.R. Rajagopalan Vs CWT (Mad) 241 ITR 344
Dr. Prakash B. Sultane Vs CIT ( Bom ) 280 ITR 593

Hindu female inherited property from her father or mother – She has no children- Dying intestate – Property would devolve on heirs of her father.
Bhagar Ram v. Teja Singh (SC) 237 ITR 364

Karta of HUF cannot gift HUF properties to member / coparcener / stranger.
DCIT Vs A. Tenzing (ITAT, Mad) 62 ITD 76

Assessee beneficiary is a Trust – No absolute right in beneficial interest – He cannot impress his beneficial interest to HUF hotch-pot.
Maharaja Bahadursingh, Kasliwal Vs WTO (ITAT, Indore) 64 ITD 305

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