https://www.taxtmi.com/caselaws?id=5868 The Supreme Court allowed the appeal, holding that a father can effect a partial partition of joint family properties with his minor sons under Hindu law. The court emphasized that the father's right should be exercised bona fide and in the family's best interest. The partial partitions were deemed valid under both Hindu law and the Income-tax Act, 1961. The Income-tax Department cannot challenge the father's exercise of patria potestas unless the partition is found to be sham. The Income-tax Officer was directed to recognize the partial partition and proceed with assessment accordingly. en-us Thu, 03 Mar 1983 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5868 The Supreme Court allowed the appeal, holding that a father can effect a partial partition of joint family properties with his minor sons under Hindu law. The court emphasized that the father's right should be exercised bona fide and in the family's best interest. The partial partitions were deemed valid under both Hindu law and the Income-tax Act, 1961. The Income-tax Department cannot challenge the father's exercise of patria potestas unless the partition is found to be sham. The Income-tax Officer was directed to recognize the partial partition and proceed with assessment accordingly. Case-Laws Income Tax Thu, 03 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5868