Opinion Of Eminent Legal Luminaries On Controversial Issues

Hindu Succession Act , 1956 – Hindu Undivided family (HUF )

QUERY: Whether self acquired property of father or grandfather after coming into force Hindu Succession Act be treated as Joint Hindu Family?
ANSWER: In view of the Hindu Succession Act, 1956, the separate property of the father inherited upon intestacy by the son is to treated as son's separate property and not as the property of his joint family.
The property of a Hindu dying intestate after the coming into force of the Hindu Succession Act, 1956, will devolve on his heirs in accordance with section 7 of the Hindu Succession Act and the successor will inherit the property in their individual capacity and not as representing their own Hindu Undivided Family. The Supreme Court, in CWT v. Chander Sen, [161 ITR 370 (SC)] has held that if there is no coparcenary subsisting between a Hindu and his sons at the time of death of his father, property received by him on his father's death cannot be blended with the property which had been allotted to his sons on a partition effected prior to the death of the father.
In Chander Sen's case (supra), the Supreme Court had approved the view taken by the Madras High Court in Addl. CIT v. Karuppan Chettiar [114 ITR 523]. This principle was also followed inState of Tamil Nadu v. Ganesa Odayar [227 ITR 544 (Mad.)(FB)].

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