V D DHANWATEY IN BOTH THE APPEALS Vs. COMMISSIONER OF INCOME TAX MADHYA PRADESH NAGPUR AND BHANDARA IN BOTH APPEALS

JUDGEMENT

(1.) THE following Judgment of Wanchoo,C. J., Bachawat, Ramaswami and Mitter, JJ.was delivered by :-

(2.) THESE appeals arebrought, by certificate, on behalf of theassessee from the judgment of the BombayHigh court dated 23/07/1964 in IncomeTax Reference No 85 of 1963.

(3.) THE general doctrine of Hindu lawis that property acquired by a karta or acoparcener with the aid or assistance ofjoint family assets is impressed with ihecharacter of joint family property. To putit differently, it is an essential feature ofself-acquired property that it should havebeen acquired without assistance or aid ofthe joint family property. THE test of selfacquisition by the karta or coparcener isthat it should be without detriment to theancestral estate. It is therefore clear thatbefore an acquisition can be claimed to bea separate property, it must be shown thatit was made without any aid or assistancefrom the ancestral or joint family property.THE principle is based on the original textof Yajnavalkya who while dealing with property not liable to partition, states:<PG>688</PG>