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TMI Blog1992 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1982-83. The three questions referred read as follows : 1. Whether the properties acquired by the assessee absolutely under the will of his father, dated December 14, 1973, constituted joint family property in the hands of the son (assessee 2. Whether the income from the said properties is to be assessed in the status of a Hindu undivided family ? 3. Whether the Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hared by both the sons equally and they were expected to keep the business continuing for ever. The assessee treated the income derived from the property obtained by him under the will as his individual income initially while filing the return. Subsequently, he filed a revised return treating the said income as also belonging to the Hindu undivided family. The claim of the assessee was not accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, it was held that where a son inherits the self-acquired property of his father, the son takes it as the joint family property of himself and his son and not as his separate property. The view of the Allahabad High Court in CIT v. Rain Rakshpal, Ashok Kumar [1968] 67 ITR 164 was dissented from. This view of the Gujarat High Court certainly is no longer good law in view of the decision of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the unit of the assessee as a joint family. It is not possible for us to accept this submission. A copy of the will produced before us (translated into English) shows that the testator bequeathed the properties specifically to named persons and the assessee was one such named person. No property was bequeathed in favour of any unit treating it as a Hindu undivided family. The will nowhere express ..... X X X X Extracts X X X X X X X X Extracts X X X X
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