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Issues: Whether the partial partition claimed among the members of the Hindu undivided families was valid and whether the income of the three group Hindu undivided families could be added in the assessee's income.
Analysis: Partial partition of joint family property is permissible in law. A partition may be effected as to property or as to persons, and no particular mode is prescribed for its implementation. Novelty or peculiarity in the procedure adopted does not by itself invalidate the partition. Where the Tribunal records a finding that the partial partition was in fact effected, that finding cannot be disturbed in the reference unless it suffers from legal infirmity. The recognition of partial partition under section 171 of the Income-tax Act supports its legal permissibility.
Conclusion: The partial partition was valid, and the deletion of the addition of the income of the three group Hindu undivided families was . The question referred was answered in the affirmative, against the Department and in favour of the assessee.
Ratio Decidendi: A partial partition of a Hindu undivided family is legally permissible, and once the Tribunal finds that such partition was actually effected, the resulting finding is binding in reference proceedings absent any legal infirmity.
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