CASE ANALYSIS OF COMMISSIONER OF INCOME TAX V. PALANIAPPA

Abstract

The concept of Hindu law is deeply rooted in Hindu philosophy and Hindu religion. The ancient Hindu social structure and its continuance in modern times is to a great extent the outcome of Hindu philosophy and religion. One of the ancient Hindu concepts is that of Mitakshara joint family. It has been an unique feature of Hindu jurisprudence which has no match in any ancient or modern system of law. Joint and undivided family is the normal condition of a Hindu society. They are joint together not only in estate but also food and worship. Estate is most important as family can continue to be Joint Hindu Family even in absence of joint food and worship. A JHF consists of all persons lineally descended from a common male ancestor and includes their wives and unmarried daughters. The existence of joint estate/property is not an essential requisite to constitute joint family and family which does not own any property, may nevertheless be joint. The general principle is that a Hindu Family it presumed to be Joint unless the contrary is proved. The rights arise by birth and in case of death his claim ceases. The only benefit in this system is that of tax exemption. 

Coparcenary is an unique feature of Joint Hindu Family. A coparcener is one who shares with others in inheritance in the estate of a common ancestor. A Hindu coparcenary is, however, a narrower body than the joint family, only males who acquire by birth an interest in the joint or coparcenary property can be members of the coparcenary or coparceners. No female could be a coparcener before 2005. Alienation of Coparcenary Property not possible because of community of Interest as each coparcener has a share in the property. Coparcenary is a creation of law, it cannot be created by act of parties. It varies according to various schools. But the 1956 act made it all into a single law by taking its roots from Mitakshara school. The Mitakshara classification of property into apratibandha daya or unobstructed heritage and sapratibandha daya or obstructed heritage is jthe natural corollary to the twin concepts of son's birth-right and devolution of joint family property by survivorship.