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TMI Blog1984 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of his two sons named hereinbefore. A deed was executed by the widows of S.D. Poddar and Balkrishanlal Poddar ratifying the partition of the HUF consisting of S.D. Poddar and B.K. Poddar which was effected sometime back, as is evident from the order of the AAC dated 5-4-1982 in Appeal Nos. 471/475/XIII/VI/1979-80, etc. The present assessee received some movable and immovable properties on the death of her husband, late Balkrishanlal Poddar. She also adopted one Brijendra Kumar on 15-2-1965 in accordance with the wishes of her husband. The WTO included one-third share in the estate left by Balkrishanlal Poddar in the net wealth of the assessee so also the balance with the estate of late B.K. Poddar as per balance sheet in the name of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of Gurupad Khandappa Magdum v. Hirabai Khandappa Magdum [1981] 129 ITR 440 and contended that according to the provisions of section 6 of the Hindu Succession Act, 1956, the right of the legal heirs on the death of a coparcener to the property left by the coparcener is that would have been allotted to such coparcener if a partition of the joint family had in fact, taken place immediately before his death. What is, therefore, required to be assumed is that a partition had in fact taken place between the deceased and his coparceners immediately before his death. All the consequences which flow from a real partition have to be logically worked out, which means that the share of the heirs must be ascertained on the basis that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the reason that there is no other member, male or female, at a particular point of time. Under the Hindu Law, it is not predicated of a Hindu joint family that there must be a male member in existence. Even after the death of the sole male member, so long as the property which was originally of the joint Hindu family remains in the hands of the widows of the members of the family and is not divided among them, the joint family continues. For this proposition, reference may be made to the decision of the Supreme Court in the case of CIT v. Rm. Ar. Ar. Veerappa Chettiar [1970] 76 ITR 467. Then, again, in the case of Savitri Devi the husband having wife, a son and a daughter died. Thereafter his son also died. The widow adopted a son. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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