Partition under Section 25A requires complete division of joint family property; incomplete separation does not fix the partition date.

Partition under Section 25A requires a complete division of joint family property into definite portions; mere commencement of separate living or partial allocation of assets does not constitute partition. The legal principle applied is that partition must be complete so that all properties, including major business assets, are allotted to members or groups in definite shares. Because important assets remained undivided until a later date, the operative date of partition is the later date when the family property was fully divided, resulting in an outcome adverse to the assessee.

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Issues: Whether the partition could be said to have taken place within the meaning of Section 25A on 15th October 1938 when the members began to live separately though all the properties were not divided.

Analysis: Section 25A applies to a partition of the joint family property and contemplates a partition which is complete so that property is divided among members or groups of members in definite portions. Partial division of some assets, or separation of status without division of all property, does not satisfy the requirement of partition under the section. Important assets in the present case, including business assets, remained undivided until February 1939 and other assets still remained to be divided.

Conclusion: The partition did not take place on 15th October 1938; the date of partition is the later date when the family property was completely divided. The decision is against the assessee and in favour of the Revenue.

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