https://www.taxtmi.com/caselaws?id=9104 For section 171 of the Income-tax Act, a partial partition of immovable HUF property is recognised only when the property is actually divided by metes and bounds, and a document must itself effect the partition to prove an earlier date. An unregistered arbitral award could not create or affect title in the immovable property, and the later registered partition deed showed that partition was being effected on its date rather than merely recording an already completed division. The reference to rents from 1 January 1961 did not prove earlier partition. The effective date was therefore 2 February 1962, and the claim for partition from 1 January 1961 failed. en-us Mon, 26 Nov 1973 00:00:00 +0530 Fri, 19 Jun 2009 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9104 For section 171 of the Income-tax Act, a partial partition of immovable HUF property is recognised only when the property is actually divided by metes and bounds, and a document must itself effect the partition to prove an earlier date. An unregistered arbitral award could not create or affect title in the immovable property, and the later registered partition deed showed that partition was being effected on its date rather than merely recording an already completed division. The reference to rents from 1 January 1961 did not prove earlier partition. The effective date was therefore 2 February 1962, and the claim for partition from 1 January 1961 failed. Case-Laws Income Tax Mon, 26 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9104