Commissioner of Wealth Tax, Kanpur v. Chander Sen

Citation(1986) 3 SCC 567
Case NumberCivil Appeal No. 1117/1978
BenchR.S. Pathak J., Sabyasachi Mukharji J.
Date of Decision7 August 1986
CategoryHUF Partition
Statutes Cited["Hindu Succession Act 1956 - Section 8","Wealth Tax Act"]

Ratio Decidendi

After HSA 1956, inheritance of ancestral property does not automatically create HUF. Traditional view of automatic HUF creation on inheritance from paternal ancestors up to 3 degrees no longer applies.

Headnotes

["No automatic HUF creation post-1956","Property inherited under S.8 is individual property","Mitakshara coparcenary concept modified by HSA 1956"]

Full text not available for this judgment.

Our Analysis

HUF Partition Law: The 1986 Ruling That Changed Hindu Succession by Arun Krishnan · 8 April 2026