which the business Capital
Chemicals is being operated belong to the
Hindu Undivided Family of the parties? If so, to
what effect ... Para 5 of the plaint belong to the
Hindu Undivided Family of the parties?
5. In case issue No. 1 is not proved
Commissioner of Income Tax, Jamshedpur ... Appellant
-- Versus --
Arun Kumar Agarwal (HUF) ................. ..............Respondent
With
Tax Appeal No.13 of 2011
The Commissioner of Income ... Jamshedpur ... Appellant
-- Versus --
Ashok Agarwal (HUF) ................. ..............Respondent
With
Tax Appeal No.14 of 2011
The Commissioner of Income Tax, Jamshedpur ... Appellant
-- Versus
They claim 2/3rd
share therein as coparceners of the Hindu Undivided Family (HUF)
consisting of themselves and respondent ... from the commencement of the Hindu Succession (Amendment) Act,
2005 , in a Joint Hindu family governed by the Mitakshara law, the
daughter of a coparcener
issue of female members of a Hindu Undivided
Family inheriting the property by virtue of Section 6(1) of the amendment ... facts of the said case was not dealing
with a Hindu Undivided Family property but was only dealing with self-
acquired property of the deceased
become part of the
joint Hindu family of his son and grandson and other
members who form joint Hindu family with him.
This Court observed ... plaint to the effect that there ever
existed a Hindu undivided family or that he was a coparcener therein
alongwith the defendant
Hindu rule as
to joint family property. The counter argument was that
the expression is of general application and means a
family whether Hindu, Muhammadan ... section. For example, instead of the
words 'undivided family' the expression 'undivided
Hindu family' or 'joint family' might have
joint and undivided family is a normal condition of Hindu society.
Undivided Hindu family is ordinarily joint in estate, food and worship.
Page ... Hindu
family are living in a state of union, unless the contrary is
established.
generally speaking, the normal state of every Hindu family is
joint
common
hotchpotch and he is to be assessed as Karta of Hindu Undivided
Family (HUF). Hence, whatever separate income Vishnu Pathak ... deeds are held to be the joint family properties, then all the
coparceners of HUF of Sadashiv Pathak and their successors shall
share of a dwelling- house
belonging to an undivided family is not a member of the
family, nothing in this section shall be deemed ... member of an HUF can
transfer his undivided share in an HUF property without seeking consent of the
coparceners
suit property, not as ancestral, in the sense of a Hindu Undivided
Family (HUF) property, but the property was self-acquired ... which judgments, whenever, any male Hindu, and who is not a member of
a Hindu Undivided Family, receives property from his paternal ancestors,
he receives
