Coparcenary within Coparcenary:
Separate coparcenaries may exist within a coparcenary as we have seen in the foregoing illustrations. The Madras High Court illustrated the point in Nachiappa v. Commissioner, Income Tax. A and his son В constituted a coparcenary. Partition took place between them and they were assessed separately in income-tax. The sons born to В will constitute a separate coparcenary.
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After sometime he reunited with his father A, he took the plea with the Income-tax authorities that the coparcenary with his son has come to an end and hence he would not be liable for paying income-tax on that front. The court rejected the agreement by saying that his coparcenary continued to have separate existence.
In Bhagwan v. Reoti, the Supreme Court observed:
“Hindu law recognises only the entire joint family or one or more branches of that family as a corporate unit or units and that property acquired by that unit in the manner recognised by law would be considered as joint family property…. Coparcenary is the creature of Hindu law…. The law also recognises a branch of the family as a subordinate corporate body.”