Partition deed excludes HUF assessment of property income where family division is conclusively established.

A deed of partition that conclusively shows family property has been divided between members prevents the income from that property from being assessed as the income of a Hindu undivided family. On that basis, the property ceased to belong to the family unit for tax purposes, and the assessment could not continue in the hands of the HUF. The question was answered in the negative, and the assessee succeeded.

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Issues: Whether the income from the property could be assessed in the hands of the Hindu undivided family where the deed of partition showed that the property had been partitioned among the family members.

Analysis: The deed of partition conclusively established that the property stood divided between the members of the family. On that footing, the income attributable to the property could not continue to be assessed as income of a Hindu undivided family.

Conclusion: The question was answered in the negative. The income from the property was not assessable in the hands of the Hindu undivided family, and the decision was in favour of the assessee.

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