Valid partition under income tax law requires metes and bounds, not mere division in status or temporary compromise.

Under section 25A of the Indian Income-tax Act, 1922, a valid partition requires division of joint family property among members in definite shares by metes and bounds; a mere division in status is insufficient. The arrangement relied on was only a temporary, without-prejudice compromise allowing tentative enjoyment of income pending suit, and it did not confer the incidents of a completed partition, including an immediate right of alienation. On that basis, no valid partition was recognised on 1 April 1956, and the partition was treated as having occurred only on 16 March 1961.

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Issues: Whether, for the assessment year 1959-60, there was a valid partition of the joint family on 1 April 1956 so as to attract section 25A of the Indian Income-tax Act, 1922.

Analysis: Under section 25A, a mere division in status is insufficient. The property must be partitioned among the members in definite shares by metes and bounds. The arrangement relied upon was only a temporary compromise permitting tentative enjoyment of income pending the suit, expressly without prejudice to either side and continuing only until the final decree. The final decree recognising the rights in the property was passed only on 16 March 1961, and the arrangement did not confer the incidents of a completed partition, including an immediate right of alienation.

Conclusion: No valid partition took place on 1 April 1956. The partition was only on 16 March 1961, and the claim for an earlier partition failed, against the assessee.

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