AIR 1977 SUPREME COURT 2230 ::1977 TAX. L. R. 1396 ::1977 SCC (Tax) 568 ::1977 4 SCC 184 ::1977 HinduLR 598 ::1977 U J (SC) 580 ::109 ITR 730 ::1978 (1) ITJ 445 ::1978 (10) Lawyer 28 ::1978 (1) SCR 329 ::1978 (1) SCJ 335 ::1977 2 SCWR 415 ::1978 UPTC 26 ::1977 49 Taxation 1

Supreme Court Of India

(From: 1971 Tax LR 874 (Delhi))

Hon'ble Judge(s): Y. V. Chandrachud, P. S. Kailasam , JJ

(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. (Para 20 21) (B) Hindu Law - Joint family - Doctrine of blending - A female member of joint family cannot blend her separate property with the joint family property. A Hindu female, not being a coparcener, cannot blend her separate property with joint family property. Whether that separate property is the female's absolute property or whether she has a limited estate in that property would make no difference to that position. AIR 1961 SC 1268, Foll. (Case Law discussed).(Para 16 20) The theory of blending under the Hindu law involves the process of a wider sharing of one's own properties by permitting the members of one's joint family the privilege of common ownership and common enjoyment of such properties. But while introducing new sharers in one's exclusive property, one does not by the process of blending....