Partition by metes and bounds can be recognised under section 171 even after severance of status and a later claim.

A partition claim under section 171 of the Income-tax Act, 1961 is recognisable where the property claimed has in fact been divided by metes and bounds. The text states that the Hindu undivided family had already undergone severance of status on the death of the karta, with the widow and minor sons entitled to shares in the family properties, but that did not prevent recognition of a later claim for partial partition of the agricultural lands. Because the lands were physically divided into specified plots and the statutory requirements were satisfied, the partial partition claim was treated as valid and sustainable in law.

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Issues: Whether the assessee's claim of partial partition of the agricultural lands in the Hindu undivided family was valid and liable to be recognised under section 171 of the Income-tax Act, 1961.

Analysis: The family had already undergone severance of status by operation of law on the death of the karta, and the widow was entitled to a share along with the minor sons in the family properties. For the purposes of section 171, however, the Income-tax Officer could recognise partition only when a claim was made and the property in respect of which partition was claimed was shown to have been divided by metes and bounds. The agricultural lands in question had been physically divided into specified plots, and the claim was confined to a partial partition of those lands. The fact that the partition claim was made later did not defeat its validity once the statutory requirements were satisfied.

Conclusion: The partial partition claim was valid and should have been accepted under section 171 of the Income-tax Act, 1961.

Final Conclusion: The assessee's claim was held to be sustainable in law, and the authorities below were set aside.

Ratio Decidendi: A partition claim under section 171 of the Income-tax Act, 1961 is maintainable where the property claimed to have been partitioned has in fact been divided by metes and bounds, even if the family had earlier stood severed by operation of law and the claim is made subsequently on behalf of the family.

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