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TMI Blog1968 (3) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... e from property which has fallen to his share on partition ? " Shri Beni Prasad is the assessee. The assessment year is 1958-59. The assessee is the son of Shri Manmohan Das Tandon. At one time the joint family consisted of Shri Manmohan Das Tandon and his five sons including the present assessee. There was a complete partition between the members of the joint family. For several years Shri Beni Prasad was assessed in the status of an individual. He was so assessed for the assessment year 1958-59 also. The income so assessed included the income received from the property allotted to Shri Beni Prasad upon partition. The assessee appealed. He raised the point that, although a sum of Rs. 26,476 was his personal income, the income derived fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes then the existence of a wife, or of a wife and a daughter, make it income of a Hindu undivided family rather than income of the individual partner ? Their Lordships think not. A man's wife and daughter are entitled to be maintained by him out of his separate property as well as out of property in which he has a coparcenary interest, but the mere existence of a wife or daughter does not make ancestral property joint. " It was further observed on page 96 : " .... it would not be in consonance with ordinary notions or with a correct interpretation of the law of Mitakshara, to hold that property which a man has obtained from his father belongs to a Hindu undivided family by reason of having a wife and daughters. " Attorney-General v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lifetime. On both these occasions, the grandfather's property comes to the father by virtue of the latter's legal right as a son or descendant of the former and consequently it becomes ancestral property in his hands. " In Commissioner of Wealth-tax v. Lt. Col. D.C. Basappa it was held by the Mysore High Court that where a male member of a Hindu undivided family has received on partition a portion of the joint family property for his share, he must be assessed in respect of the property which he has received on partition as the karta of a Hindu undivided family and not as an individual, even though his family does not include any other male member but consists only of himself and his wife and daughters. In Gowli Buddanna v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on partition of ancestral property is ancestral property as regards his male issue. They take an interest in it by birth, whether they are in existence at the time of partition or are born subsequently. " In Adurmony Deyi v. Chowdhry Sib Narain Kur there was a suit by a son to set aside an alienation of property made by his father during the son's minority. The property originally belonged to the plaintiff's grandfather who had a partition of the property with his brother. Upon the plaintiff's grand-father's death, his two sons, the father and uncle of the plaintiff, divided the estate between them. The property in suit fell to the share of the plaintiff's father. It was sought to set aside the alienation on the ground that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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