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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a partial partition could be recognised under section 171 of the Income-tax Act, 1961 where the family had a sole coparcener but a widow had acquired a right to claim partition under section 3(3) of the Hindu Women's Rights to Property Act, 1937 before the commencement of the Hindu Succession Act, and whether the income from the concerned firms could therefore be excluded from assessment in the hands of the HUF.
Analysis: The widow's husband had died before the Hindu Succession Act came into force, so the widow had already acquired a statutory right to claim partition under section 3(3) of the Hindu Women's Rights to Property Act, 1937. That right was not taken away by the later Hindu Succession Act. By virtue of section 6 of the General Clauses Act, 1897, the accrued right survived the repeal or substitution of the earlier law. The reasoning in the cited authorities was distinguished on the basis that, unlike cases where the death occurred after the Hindu Succession Act, the right to partition had crystallised before 1956 in the present case.
Conclusion: The partition was valid and could not be denied under section 171 of the Income-tax Act, 1961. The related income from the firms was not liable to be assessed in the hands of the assessee-HUF.
Ratio Decidendi: A widow's statutory right to claim partition, once accrued under the Hindu Women's Rights to Property Act, 1937 before the commencement of the Hindu Succession Act, survives and supports a valid partition for purposes of section 171 of the Income-tax Act, 1961.
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