COMMR. OF INCOME TAX vs SANDHYA RANI DUTTA

The Supreme Court addressed the constitution of a Hindu undivided family (HUF) under the Dayabhaga School of Hindu Law, specifically regarding female heirs. The Court held that female heirs can form an HUF and impress their inherited property with the character of joint family property through agreement, as established in the case of Commissioner of Wealth-Tax vs. Gauri Shankar Bhar. However, it clarified that individual shares inherited do not automatically constitute an HUF for tax purposes, leading to the conclusion that the assessee was liable for income tax on her share of inherited property.