https://www.taxtmi.com/caselaws?id=63366 Where section 6 of the Hindu Succession Act mandates a notional partition on the death of a coparcener, the legal fiction must be carried through to determine all heirs' shares, not merely the deceased's share. The tribunal applied the fiction of partition to its logical end, treating the deemed partition as effective for the entire process of share ascertainment among the widow, sons and other coparceners. On that construction, the Hindu undivided family stood divided on the karta's death and could not thereafter be assessed as a continuing HUF for the impugned years. en-us Wed, 28 Sep 1983 00:00:00 +0530 Sat, 29 Jan 2011 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63366 Where section 6 of the Hindu Succession Act mandates a notional partition on the death of a coparcener, the legal fiction must be carried through to determine all heirs' shares, not merely the deceased's share. The tribunal applied the fiction of partition to its logical end, treating the deemed partition as effective for the entire process of share ascertainment among the widow, sons and other coparceners. On that construction, the Hindu undivided family stood divided on the karta's death and could not thereafter be assessed as a continuing HUF for the impugned years. Case-Laws Wealth-tax Wed, 28 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63366