Section 171(9) could not override an already recognised partial partition for assessment year 1979-80.

Section 171(9) of the Income-tax Act could not be applied to disregard a partial partition already recognised under section 171 for assessment year 1979-80. The amendment was stated to operate only from assessment year 1980-81 onwards, and the partial partition had been accepted by an earlier section 171 order before the later order sought to invoke section 171(9). On that basis, the amended provision was inapplicable to the 1979-80 assessment proceedings, and the assessee prevailed on the issue.

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Issues: Whether section 171(9) of the Income-tax Act, 1961 could be invoked to disregard a partial partition already recognised under section 171 for the assessment year 1979-80.

Analysis: The assessment year in question was 1979-80, while the amendment inserting section 171(9) was intended, according to the memorandum explaining its objects, to operate only from assessment year 1980-81 onwards. The recognised partial partition had already been accepted by an order under section 171 before the later order purporting to apply section 171(9). On that basis, the amended provision could not be applied to the assessment proceedings for assessment year 1979-80.

Conclusion: Section 171(9) could not be invoked to ignore the partial partition for assessment year 1979-80, and the assessee succeeded on this issue.

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