https://www.taxtmi.com/caselaws?id=14717 The court ruled in favor of the assessee, upholding the validity of the partial partition claim in a Hindu undivided family for tax assessment purposes. The court found the reasons given by the Assessing Officer for rejecting the claim to be untenable and irrelevant, emphasizing that the karta of an HUF could effect a partial partition even without other adult members. The court highlighted that a partial partition of the amount invested in a firm was permissible and that a mother could act as a guardian without a court order. The judgment affirmed the legality of the partition and answered the question in the affirmative, with no costs awarded. en-us Tue, 11 Jan 2000 00:00:00 +0530 Sat, 18 Jul 2009 12:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14717 The court ruled in favor of the assessee, upholding the validity of the partial partition claim in a Hindu undivided family for tax assessment purposes. The court found the reasons given by the Assessing Officer for rejecting the claim to be untenable and irrelevant, emphasizing that the karta of an HUF could effect a partial partition even without other adult members. The court highlighted that a partial partition of the amount invested in a firm was permissible and that a mother could act as a guardian without a court order. The judgment affirmed the legality of the partition and answered the question in the affirmative, with no costs awarded. Case-Laws Income Tax Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14717