Partition of Hindu joint family property requires physical division into definite portions, not just severance of status.

Section 25A(1) of the Indian Income-tax Act, 1922 requires partition of a Hindu joint family property into definite portions; mere severance of joint status or ascertainment of shares is insufficient. The provision was read in the context of the Act's scheme treating the joint Hindu family as a taxable unit, and the phrase "definite portions" was held to mean division of the corpus itself where the nature of the property permits. On that basis, the absence of physical division meant no partition had occurred within the section, so assessment could continue on the joint family basis.

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Issues: Whether, for the purpose of Section 25A(1) of the Indian Income-tax Act, 1922, a Hindu joint family can be treated as partitioned merely on severance of joint status and ascertainment of shares, or whether the joint family property must be physically divided into definite portions.

Analysis: The section was construed in the setting of the scheme of the Act, under which a joint Hindu family is a taxable unit and members are otherwise protected from double assessment in respect of family income. The amendment of 1939 removed the requirement that a separation of members be independently proved, but retained the requirement that the joint family property must be partitioned among the members in definite portions. The expression "definite portions" was held to indicate a division of the property itself and not merely a division in interest. The distinction between Mitakshara and Dayabhaga systems, and the effect of Section 25A on each, supported the view that the provision contemplates a physical division of the corpus where the nature of the property permits it. The earlier Lahore view requiring actual partition was preferred, while contrary observations in other cases dealing mainly with business assets were treated as not controlling. The Privy Council observations were read as consistent with the requirement of partition in definite portions.

Conclusion: Section 25A(1) requires a physical division of the joint family property into definite portions, and mere severance of status or division in interest is not enough.

Final Conclusion: The reference was answered by holding that the absence of physical division meant the family property had not been partitioned within the meaning of the section, so the assessment could continue on the joint family basis.

Ratio Decidendi: Under Section 25A(1) of the Indian Income-tax Act, 1922, partition of a Hindu joint family requires division of the family property into definite portions and not merely severance of joint status or ascertainment of shares.

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