Partition in Mitakshara HUFs after a coparcener's death may be recognised where a female Class I heir inherits a share.

Where a Mitakshara coparcener dies after the Hindu Succession Act, 1956 leaving a female Class I heir, the deceased's share devolves by succession and the heirs take that share as tenants-in-common, while the remaining coparcenary continues. A female heir, including a widow, may claim partition of the inherited share, and that partition can be recognised for the purposes of section 171 of the Income-tax Act, 1961. The commentary notes that this approach gives full effect to the statutory changes made by the Hindu Succession Act and supports recognition of a valid partition in a Hindu undivided family consisting only of a son and his mother after the father's death.

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Issues: Whether, for the purposes of section 171 of the Income-tax Act, 1961, a valid partition could be recognised in a Hindu undivided family consisting only of a son and his mother after the father's death.

Analysis: Under Mitakshara law, a female member is not a coparcener and, ordinarily, cannot demand partition. However, the Hindu Succession Act, 1956 alters the position where a coparcener dies after its commencement leaving a female Class I heir. In that situation, the deceased coparcener's interest devolves by succession and the heirs take that share as tenants-in-common, while the remaining coparcenary property continues. The widow, as an heir, is entitled to claim her inherited share and can compel partition for that purpose. The contrary view taken by other High Courts did not give full effect to the statutory changes brought about by the Hindu Succession Act, 1956.

Conclusion: The question was answered in the affirmative. The partition was valid for the purposes of section 171 of the Income-tax Act, 1961, and the answer was in favour of the assessee and against the Revenue.

Ratio Decidendi: Where a Mitakshara coparcener dies after the commencement of the Hindu Succession Act, 1956 leaving a female Class I heir, the inherited share devolves by succession and the heir may seek partition of that share for the purpose of recognition under section 171 of the Income-tax Act, 1961.

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