https://www.taxtmi.com/caselaws?id=64661 The ITAT Delhi allowed the appeal regarding the recognition of a partial partition in an HUF under section 171 of the Income Tax Act. Despite the absence of Babulal's wife in the division of capital, the ITAT ruled in favor of the assessee, holding that the partition was not void ab initio and could be voidable at the wife's instance. The ITAT emphasized that the department lacked the authority to declare the partition void, directing the ITO to recognize the partial partition established by the assessee HUF on 19th July 1979. en-us Sat, 26 Jun 1982 00:00:00 +0530 Wed, 09 Feb 2011 11:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64661 The ITAT Delhi allowed the appeal regarding the recognition of a partial partition in an HUF under section 171 of the Income Tax Act. Despite the absence of Babulal's wife in the division of capital, the ITAT ruled in favor of the assessee, holding that the partition was not void ab initio and could be voidable at the wife's instance. The ITAT emphasized that the department lacked the authority to declare the partition void, directing the ITO to recognize the partial partition established by the assessee HUF on 19th July 1979. Case-Laws Income Tax Sat, 26 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64661