Hindu undivided family partition for tax depends on statutory compliance; death of a coparcener does not itself trigger disruption.

Explanation 1 to section 6 of the Hindu Succession Act, 1956 creates a limited legal fiction to determine the deceased coparcener's share immediately before death, but it does not by itself cause an actual partition or disrupt the Hindu undivided family. For income-tax recognition of partition under section 171 of the Income-tax Act, 1961, the statutory conditions must be satisfied, including physical division where the property admits of such division. Mere severance of status under Hindu law is insufficient; a partition by metes and bounds must be shown for section 171 purposes.

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Issues: Whether the death of a Mitakshara coparcener causes a deemed partition or disruption of the Hindu undivided family for income-tax purposes, and whether section 171(9) of the Income-tax Act, 1961 has no application in such a case.

Analysis: Explanation 1 to section 6 of the Hindu Succession Act, 1956 creates a legal fiction only for the limited purpose of ascertaining the deceased coparcener's share immediately before death. That fiction does not by itself bring about an actual disruption of the Hindu undivided family or a partition inter se among the surviving members. For recognition of partition under section 171 of the Income-tax Act, 1961, the Act requires compliance with its own conditions, including physical division where the property admits of such division. Mere severance of status under Hindu law is insufficient. The Court held that no evidence showed any partition by metes and bounds after the karta's death, and the assessee's own case was that no such partition was necessary under section 171(9).

Conclusion: There is no ipso facto deemed partition or disruption of the Hindu undivided family on the death of the coparcener, and section 171(9) of the Income-tax Act, 1961 does not save the assessee's case. The answer is against the assessee and in favour of the Revenue.

Ratio Decidendi: The fiction in Explanation 1 to section 6 of the Hindu Succession Act, 1956 is confined to quantifying the deceased coparcener's share and does not, by itself, effect a partition or severance of the Hindu undivided family for purposes of section 171 of the Income-tax Act, 1961.

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