"24. As per the provisions of the Hindu Succession Ac, 1956, considering the devolution of interest under section 8 of the Hindu Succession Act, 1956, amongst the class-I heirs, the properties derived by the first defendant from his father could only be treated as his separate properties and not as the joint family properties of the first defendant and his children viz. the plaintiff 2 and3. With reference to the above position of law, there are ample authorities and in this connection, a useful reference may be made to the decisions reported in Additional Commissioner of Income-tax, Madras-1 Vs. P.L.Karuppan Chettiar (AIR 1979 MADRAS 1 : LNIND 1978 MAD 34), Commissioner of Income Tax Vs. P.L.Karuppan Chettiar (1933 Supp (1) SCC 580), Commissioner of Wealth Tax, Kanpur and Others Vs. Chander Sen and others (AIR 1986 SCC 1753 : 1986 (3) SCC 567 : LNIND 1986 SC 214), Bhanwar Singh Vs. Puran and others (AIR 2008 SC 1490: 2008 (3) SCC 87 : LNIND 2008 SC 317 : 2008 (2) MLJ 1158) and the latest decision Uttam Vs. Saubhag Singh and Others (AIR 2016 SC 1169 : 2016 (4) SCC 68 : LNIND 2016 SC 101 : 2016 (2) MLJ 536). A perusal of the above said decisions would go show that when the son inherits the property, as per Section 8 of the Hindu Succession Act, 1956, he does not take it as Kartha of his own undivided family, but take it in his individual capacity. Therefore, it could be seen that as per the authoritative