9911796707
TMI Blog2004 (5) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... sons. "All property inherited by a male Hindu from his father, father's father or father's father's father, is ancestral property", (vide Mulla's Principles of Hindu Law). - these appeals are allowed and the impugned judgment of the Tribunal is set aside and the orders of the Commissioner of Income-tax (Appeals) holding that in the absence of a will the self-acquired property of a father dying int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he U. P. Awas and Vikas Parishad Adhiniyam by the Meerut Unit of the U. P. Awas Evam Vikas Parishad. Gayasen died in the year 1977 intestate. After his death his assets devolved upon his sons, Giridhari Lal and Ramji Lal. No partition between Gayasen and his sons was done during the lifetime of Gayasen. On July 23, 1983, possession of the acquired land was taken over by the Meerut Unit of the U. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer denied the claim of the heirs of the late Giridhari Lal to be assessed in the status of a Hindu undivided family. On February 22, 1997, the Commissioner of Income-tax (Appeals), Meerut, allowed the appeals filed by the assessee and held the status of the late Giridhari Lal as a Hindu undivided family. He held that in the absence of a will the self-acquired property of a father dying int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this submission of learned counsel for the appellant. It has been held by the Division Bench of this court in J. P. Verma v. CIT [1991] 187 ITR 465 that under the Hindu law on the death of a Hindu male his property devolves upon his heirs in accordance with section 8 of the Hindu Succession Act. However, what has been overlooked by the Tribunal is that the nature of the property changes when a Hin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot their self-acquired property. In our opinion, the decision of the Supreme Court in the case of CWT v. Chander Sen [1986] 161 ITR 370 supports our view. The basic fallacy of the Tribunal is that it was of the opinion that if the property is self-acquired property in the hands of a Hindu male it will remain self-acquired property even after his death. This is not correct as stated above. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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