9911796707
TMI Blog1984 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... between Smt. Anchi Bai and the assessee under which the assessee got 50 per cent share. The property got by the assessee in the said partition was treated as individual property till the assessment year 1977-78. The assessee got married on 25-6-1975. During the assessment year 1978-79, he claimed that income from the properties got in partition on 30-10-1970 should be assessed in the status of HUF. The ITO held that the properties which came to the share of Smt. Anchi Bai became her absolute property by virtue of the provisions of section 14 of the Hindu Succession Act, 1956. On 30-10-1970 when the assessee was given 50 per cent share of assets, it has to be treated as gift only and not a partition as claimed by the assessee and as such th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee became the adopted son and coparcener of the HUF. There was a partition between Shri Bhanwarlal and Smt. Anchi Bai on 24-10-1965 under which Smt. Anchi Bai got her husband's share of property. The property which she got on partition was HUF property. The members of the HUF were herself and her adopted son. Her adopted son had a right in the said property. In the case of adoption by a widow, the adopted child becomes absorbed in the adoptive family to which the widow belonged. In Smt. Sitabai v. Ramehandra AIR 1970 SC 343, the Supreme Court held that the child adopted by the widow becomes the adopted son of the husband of the widow and it is a necessary implication of sections 12 and 14 of the Hindu Succession Act that a son ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee in the status of HUF in this year. 4. In Hirabai's case the Bombay High Court held that the effect of adoption obviously is, when the adoption is by a widow, to make the adopted son to be the member of the family of the deceased husband of the widow. By reason of adoption, interest in the property would arise from the date of such adoption, subject, however, that the other members of the family would not be divested of the estate vested in them. Dealing with the rights of a widow, the Bombay High Court, after considering section 14, observed as under : " It is obvious that notwithstanding the fact that the property comes in the hands of the Hindu widow, it does not lose its character as the one that belongs to the Hindu jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpreting the terms of the enactment as we find that the character of coparcenary and its property is not affected, that its inalienable attributes are retained notwithstanding the declaration by which a Hindu female is placed in the same position as any other Hindu male would be with regard to such property. Such a view does not run counter, nor does it conflict with the express statement of law available in section 14(1) of the Succession Act. " Again, it was observed as under : " . . Summarising, because of the incidents and inalienable attributes of the property and because of adoption implying the voluntary act of the taker and because we feel that there is no conflict with the provisions of section 14 of the Succession Act and su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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