Family partition income allocation excludes a mother's share from the assessee's individual tax assessment.

Income from the share allotted to the assessee's mother could not be assessed in the assessee's individual hands. The dispute concerned a partial partition in family property and whether the mother's portion, said to arise from an invalid partition, could still be included in the assessee's assessment. The HC followed its earlier decision in the assessee's connected matter and accepted the Tribunal's view that the partition was valid for this purpose. The question was answered in favour of the assessee, excluding the mother's share from the assessee's taxable income.

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Issues: Whether the income from the portion allotted to the assessee's mother could be assessed in the assessee's hands when the alleged partition was treated as invalid.

Analysis: The assessee had effected a partial partition in the family property and the Tribunal had accepted the partition as valid. The Court followed its earlier decision in the assessee's own connected matter and accepted the view that the mother's share in the property could not be brought into the assessee's individual assessment.

Conclusion: The income from the portion allotted to the assessee's mother could not be included in the assessee's hands, and the question was answered in favour of the assessee.

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