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2004 (2) TMI 14 - GUJARAT HIGH COURTEstate of a person who died - Reopening of assessment – even if the accountable person, i.e., the wife may not have any right to demand partition of the Hindu undivided family property, if the partition had taken place during the lifetime of the deceased, the wife would have been entitled to a share in the Hindu undivided family property. The provisions of section 8 of the Hindu Succession Act also provide that where a male member of a Hindu undivided family dies, a notional partition takes place just before his death and, therefore, the wife of the deceased would notionally get her share in the Hindu undivided family property. Since the original order of assessment accordingly accepted that the wife had half a share and that only the deceased's half share passed on his death, it cannot be said that the case called for any reassessment – reopening of assessment is not justified
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