Partial partition rights protect coparceners; tax authorities must verify genuineness before treating separated income as HUF income. Definition of partial partition: a partition partial as to persons, properties, or both. A partial partition cannot be rejected as a tax-avoidance device absent inquiry into its genuineness. The individual coparcener's right to demand partial partition is inherent, and income that in law belongs to a separated member should not automatically be treated as HUF income; statutory treatment that disregards this distinction raises legislative competence concerns.