https://www.taxtmi.com/caselaws?id=63427 The court upheld the Assessing Officer's decision to reject the partial partition claimed by the assessee for two trucks owned by an HUF. Emphasizing the need for strong evidence and compliance with legal requirements under section 171 of the Income-tax Act, 1961, the court placed the burden of proof on the assessee. Despite separate assessments of individual members, the Assessing Officer had jurisdiction to scrutinize the genuineness of the partition claim, considering the legal implications of post-31st December 1978 amendments. The judgment highlights the importance of strict compliance and credible evidence in establishing partial partitions. en-us Wed, 02 Jan 1991 00:00:00 +0530 Sat, 29 Jan 2011 18:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63427 The court upheld the Assessing Officer's decision to reject the partial partition claimed by the assessee for two trucks owned by an HUF. Emphasizing the need for strong evidence and compliance with legal requirements under section 171 of the Income-tax Act, 1961, the court placed the burden of proof on the assessee. Despite separate assessments of individual members, the Assessing Officer had jurisdiction to scrutinize the genuineness of the partition claim, considering the legal implications of post-31st December 1978 amendments. The judgment highlights the importance of strict compliance and credible evidence in establishing partial partitions. Case-Laws Income Tax Wed, 02 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63427