Income from property inherited to son in case of HUF ::

Last updated: 05 September 2007

Court :
High Court

Brief :
The property of the father inherited by his son, assessed in his individual capacity and not as karta of the HUF.Hence, income from such property belonged to the assessee.

Citation :
Dr.H.N.Mehrotra Vs. C.I.T

Income from property inherited to son in case of HUF Dr.H.N.Mehrotra Vs. C.I.T 1/2/2005 (2005) 276 ITR 158 (Allahabad) Case Fact: Whether the income from house property inherited by son from his father,belonged to the assessee in his individual capacity or in the status of HUF. Decision: Held by the Hon'ble court that,as per section 8 of the Hindu Succession Act, the property of the father inherited by his son, assessed in his individual capacity and not as karta of the HUF.Hence, income from such property belonged to the assessee.