The Hon’ble Supreme Court in his judgement had made it very clear that even if the Hindu Joint family is partitioned, they have the option to reunite to continue the status of the Joint family.
The Hon’ble Bench comprising of Hon’ble Justices Ashok Bhushan and R. Subhash Reddy was observed that the acts of the parties may lead to the inference that the parties reunited after the previous partition.
In this case, the partition was entered basically between the three brothers. The issue that was there in front of the Hon’ble Court was whether the particular property is a joint family property or not.
In this case, it was contended that there was a reunion between the brothers to revert to the status of the Hindu Joint Family.
The Hon’ble court referring to the above contention and few cases observed that an individual member of a joint Hindu Family has the option or can file his separate Returns both even under the Income Tax Act, 1961 as well as Wealth Tax Act, 1957 and filing of such Returns was not conclusive of the status of the family.
Allowing the appeal, the Hon’ble bench, in this case, held that all three branches have an equal share in the Tatabad residential property.
