12 June 2023
" It would follow from the above that the word ' family ' always signifies a group. Plurality of persons is an essential attribute of a family. A single person, male or female, does not constitute a family. He or she would remain, what is inherent in the very nature of things, an individual a lonely wayfarer till per chance he or she finds a mate."
Supreme Court in C. Krishna Prasad v. CIT [1974) 97 ITR 493
It follows from this, therefore, that property held by a single coparcener does not lose its character of joint family property solely for the reasons that there is no other member, male or female, at a particular point of time. The fact that till such time that no other member comes into existence, either by marriage, adoption or by the birth so as to enable an assessee to claim the status of a HUF for the purpose of the I.T. Act does not alter the character of the family property held by the sole coparcener. But once the sole surviving coparcener marries, a HUB' comes into existence, for the wife along with her husband constitutes a joint Hindu family and as we have seen earlier there is no difference between a joint Hindu family and a HUF. (Prem Kumar vs Commissioner Of Income-Tax 1980 121 ITR 347 All)
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