Parental power to partition: father's partial partition valid under Hindu law but tax recognition later restricted. The father's superior right, including his patria potestas, permits him to effect a partial partition of Hindu Undivided Family property between himself and his minor sons, which is valid under Hindu law though the sons may challenge the fairness of the partition; however, for income-tax purposes the Supreme Court's ratio applies only to pre-amendment assessments because a later statutory amendment derecognised partial partitions effected after the statutory cut-off, limiting the tax effect of that judicial principle.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Parental power to partition: father's partial partition valid under Hindu law but tax recognition later restricted.
The father's superior right, including his patria potestas, permits him to effect a partial partition of Hindu Undivided Family property between himself and his minor sons, which is valid under Hindu law though the sons may challenge the fairness of the partition; however, for income-tax purposes the Supreme Court's ratio applies only to pre-amendment assessments because a later statutory amendment derecognised partial partitions effected after the statutory cut-off, limiting the tax effect of that judicial principle.
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