https://www.taxtmi.com/caselaws?id=63911 A partition cannot be validly effected between a sole male coparcener and his wife in a Hindu undivided family, because the wife has no partitionable coparcenary share in the same manner as a coparcener. The memorandum of partition was therefore void, and the assets said to pass under it continued to belong to the HUF; on that basis, the amounts transferred to the daughter could not be taxed as gifts in the HUF's hands. Reassessment under the Gift-tax Act was also treated as validly initiated on the footing of incomplete disclosure, but that did not alter the substantive position that no gift-tax addition could survive against the HUF. en-us Thu, 30 Apr 1987 00:00:00 +0530 Wed, 02 Feb 2011 16:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63911 A partition cannot be validly effected between a sole male coparcener and his wife in a Hindu undivided family, because the wife has no partitionable coparcenary share in the same manner as a coparcener. The memorandum of partition was therefore void, and the assets said to pass under it continued to belong to the HUF; on that basis, the amounts transferred to the daughter could not be taxed as gifts in the HUF's hands. Reassessment under the Gift-tax Act was also treated as validly initiated on the footing of incomplete disclosure, but that did not alter the substantive position that no gift-tax addition could survive against the HUF. Case-Laws Income Tax Thu, 30 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63911