https://www.taxtmi.com/caselaws?id=9419 The deeming fiction in section 6 of the Hindu Succession Act operates only to compute the deceased coparcener's notional share and the succession that follows; it does not by itself cause an actual disruption or complete partition of a Hindu undivided family. On that footing, the Tribunal's view that a complete partition occurred on the death of a coparcener was incorrect. The Assessing Officer was therefore entitled to apply section 171(9) of the Income-tax Act, 1961, and the claim that the family stood fully partitioned was rejected. en-us Mon, 08 Aug 2005 00:00:00 +0530 Mon, 22 Jun 2009 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9419 The deeming fiction in section 6 of the Hindu Succession Act operates only to compute the deceased coparcener's notional share and the succession that follows; it does not by itself cause an actual disruption or complete partition of a Hindu undivided family. On that footing, the Tribunal's view that a complete partition occurred on the death of a coparcener was incorrect. The Assessing Officer was therefore entitled to apply section 171(9) of the Income-tax Act, 1961, and the claim that the family stood fully partitioned was rejected. Case-Laws Income Tax Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9419