https://www.taxtmi.com/caselaws?id=152100 A bona fide family arrangement dividing joint family property may be recognised as a valid partition under section 171 of the Income-tax Act when the evidence shows allotment of properties among family members, including representation of minors where appropriate. The death of the karta and the operation of sections 6 and 14(1) of the Hindu Succession Act do not, by themselves, extinguish the family status of the surviving members or invalidate the arrangement. A declaratory civil court decree affirming existing rights supports recognition of the partition, and the Revenue cannot ignore that decree absent proof of fraud. en-us Fri, 12 Aug 1994 00:00:00 +0530 Mon, 24 Jun 2013 16:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152100 A bona fide family arrangement dividing joint family property may be recognised as a valid partition under section 171 of the Income-tax Act when the evidence shows allotment of properties among family members, including representation of minors where appropriate. The death of the karta and the operation of sections 6 and 14(1) of the Hindu Succession Act do not, by themselves, extinguish the family status of the surviving members or invalidate the arrangement. A declaratory civil court decree affirming existing rights supports recognition of the partition, and the Revenue cannot ignore that decree absent proof of fraud. Case-Laws Income Tax Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152100