Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1982 (5) TMI 196 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Partition and joint family property principles upheld, with limitation excluded, adoption deed rejected as a will, and shares revised. A partition suit was held within time because limitation ran from a clear threat to the asserted right, and bona fide prior injunction proceedings allowed ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Partition and joint family property principles upheld, with limitation excluded, adoption deed rejected as a will, and shares revised.

                          A partition suit was held within time because limitation ran from a clear threat to the asserted right, and bona fide prior injunction proceedings allowed exclusion of that period. The adoption deed was treated as an adoption deed, not a testamentary disposition, so the adopted coparcener's rights in joint family property were preserved. The evidence did not support invalidity of Bimla Devi's marriage. On title, assets traceable to a sufficient joint family nucleus were treated as joint property, while the Shalimar Garden and Mehrauli plots remained self-acquired. The partition decree was maintained with only the shares revised to 1/7th each.




                          Issues: (i) whether the suit for partition was barred by limitation and whether time spent in the earlier injunction suit could be excluded; (ii) whether the adoption deed operated as a will so as to exclude the plaintiffs from the joint family property; (iii) whether the marriage of Bimla Devi with the defendant was invalid; (iv) whether the properties, shares, deposits, needle boxes and scooter were joint family properties or self-acquired properties; and (v) whether the directions regarding accounts and shares required modification.

                          Issue (i): whether the suit for partition was barred by limitation and whether time spent in the earlier injunction suit could be excluded.

                          Analysis: Severance of status is distinct from actual partition by metes and bounds. A clear and unequivocal notice of intention to separate brings about disruption in status, but the right to sue for partition accrues when the right asserted is infringed or clearly threatened. The earlier injunction proceedings were bona fide and the time spent therein was liable to be excluded. The suit was therefore not barred by limitation.

                          Conclusion: The limitation objection failed and was decided against the appellants.

                          Issue (ii): whether the adoption deed operated as a will so as to exclude the plaintiffs from the joint family property.

                          Analysis: The document was construed as an adoption deed and not as a testamentary disposition. On adoption, the adopted son became a coparcener, and a coparcener could not be deprived of his accrued rights by a disposition inconsistent with the incidents of adoption and survivorship. The property continued to bear the character of joint family property in the absence of a clear and valid exclusion.

                          Conclusion: The contention that the deed created a valid will-like disposition was rejected.

                          Issue (iii): whether the marriage of Bimla Devi with the defendant was invalid.

                          Analysis: The evidence did not justify the conclusion that the earlier marriage had been validly solemnised and subsisting so as to render the later marriage void. The material relied upon by the trial court was not sufficient to displace the defence version, and the surrounding circumstances supported the later marriage.

                          Conclusion: The finding of invalidity was reversed and Bimla Devi was held to have lawfully married the defendant.

                          Issue (iv): whether the properties, shares, deposits, needle boxes and scooter were joint family properties or self-acquired properties.

                          Analysis: The burden lay on the party asserting jointness to establish a sufficient joint family nucleus. On the evidence, the shares, the fixed deposit in Goodwill India Ltd., the needle boxes and the Vespa scooter were supported by the joint family nucleus and were rightly treated as joint properties. The plots at Shalimar Garden and Mehrauli were not shown to have been acquired from the joint nucleus and were correctly held to be self-acquired. The accounts and conduct of the parties, including income-tax material and prior admissions, supported these conclusions.

                          Conclusion: The findings on joint and separate properties were substantially upheld, with the plots remaining self-acquired and the other disputed assets treated as joint family property.

                          Issue (v): whether the directions regarding accounts and shares required modification.

                          Analysis: The directions for accounts from the date of disruption and for transfer-related receipts after May 1963 were justified. However, the shares required reworking in light of the correct family composition for partition purposes.

                          Conclusion: The decree was modified only to the extent that the shares of the members were fixed at 1/7th each instead of 1/4th each.

                          Final Conclusion: The appeal and cross-objections were dismissed with a limited modification in the partition shares, while the decree for partition and accounts was otherwise maintained.

                          Ratio Decidendi: A suit for partition becomes timely when there is a clear and unequivocal threat to the asserted right, and joint family property may be inferred where a sufficient family nucleus is shown and the opposing party fails to prove independent acquisition.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found