https://www.taxtmi.com/caselaws?id=5321 The SC held that partition of a Hindu undivided family under Section 171 of the Income-tax Act requires actual physical division of property, not merely an agreement between family members. The assessee claimed partition for assessment years 1967-68 to 1969-70 but failed to prove physical division by metes and bounds. The Income-tax Officer correctly rejected the partition claim, maintaining the Hindu undivided family status for tax assessment purposes. The HC erred in quashing the Income-tax Officer's order. The SC allowed the appeals and dismissed the writ petition. en-us Fri, 14 Sep 1990 00:00:00 +0530 Thu, 12 Jun 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5321 The SC held that partition of a Hindu undivided family under Section 171 of the Income-tax Act requires actual physical division of property, not merely an agreement between family members. The assessee claimed partition for assessment years 1967-68 to 1969-70 but failed to prove physical division by metes and bounds. The Income-tax Officer correctly rejected the partition claim, maintaining the Hindu undivided family status for tax assessment purposes. The HC erred in quashing the Income-tax Officer's order. The SC allowed the appeals and dismissed the writ petition. Case-Laws Income Tax Fri, 14 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5321