Hindu Undivided Family partition claim failed where a will-like document and alleged shop gift were found bogus

A document dated 13 August 1929 was treated as a will, not as an instrument of partition or gift, so it did not itself confer title or bring about a division of family property. No independent evidence proved a real disruption of the Hindu undivided family or a genuine gift of the shops to the sons and other family members. The alleged earlier acceptance of a partial partition in a prior assessment year was only a relevant circumstance and not conclusive. On the facts found, the supposed division and gift were held to be bogus, and the income from all the shops was validly assessable in the hands of the assessee.

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Issues: Whether the document dated 13 August 1929 evidenced disruption of the Hindu undivided family and whether, on the facts found, the income from all the shops could be assessed in the hands of the assessee.

Analysis: The document relied upon was treated as a will and not as an instrument of partition or gift. It did not itself confer title or effect a division of property. No independent evidence established either a real partition of the family property or a genuine gift of the shops to the sons and other members of the family. The alleged earlier acceptance of a partial partition in the prior assessment year was only a circumstance for consideration and did not conclude the matter. On the facts found by the Income Tax Authorities, the alleged division and gift were held to be bogus, and the assessee remained liable in respect of the income of the shops included in the assessment.

Conclusion: The document did not evidence disruption of the Hindu undivided family, and the assessment of the income from all the shops in the hands of the assessee was legally valid and against the assessee.

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