https://www.taxtmi.com/caselaws?id=66653 Under the southern school of Mitakshara law, a Hindu wife is not entitled to a coparcenary share at partition, but she may be provided for maintenance. A partition allotment to the wife may therefore be treated as a family arrangement and as maintenance in lieu of support, particularly where the allotment is not shown to be excessive. Where the Income-tax Officer accepts that treatment and makes the assessment on that basis, revision under section 263 of the Income-tax Act, 1961 is not available unless the assessment is both erroneous and prejudicial to the interests of revenue. en-us Thu, 18 Jun 1987 00:00:00 +0530 Sat, 05 Mar 2011 13:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66653 Under the southern school of Mitakshara law, a Hindu wife is not entitled to a coparcenary share at partition, but she may be provided for maintenance. A partition allotment to the wife may therefore be treated as a family arrangement and as maintenance in lieu of support, particularly where the allotment is not shown to be excessive. Where the Income-tax Officer accepts that treatment and makes the assessment on that basis, revision under section 263 of the Income-tax Act, 1961 is not available unless the assessment is both erroneous and prejudicial to the interests of revenue. Case-Laws Income Tax Thu, 18 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66653