A female member of joint family cannot blend her separate property with the joint family property

Citation 

AIR 1977 SUPREME COURT 2230

SUPREME COURT

(From: 1971 Tax LR 874 (Delhi)) Y. V. CHANDRACHUD, J. and P. S. KAILASAM, J.

Civil Appeal No. 1738 of 1971, D/-30-8-1977

Smt. Pushpa Devi v. The Commissioner of Income - tax, New Delhi

(A) Income - Tax Act (43 of 1961), S.4 Hindu undivided family - A female member of a joint family cannot blend her separate property with the joint family property and hence income from that property is not assessable in the hands of Hindu undivided family on the basis that she has blended it with the joint family property.

1971 Tax LR 874 (Delhi), Affirmed.

(B) Hindu Law - Joint family - Doctrine of blending - A female member of joint family cannot blend her separate property with the joint family property.(Paras 20 21)