https://www.taxtmi.com/caselaws?id=18910 The Tribunal held that the alleged partial partition in a Hindu undivided family was not genuine and had no legal effect. It emphasized that under Hindu law, joint ownership is severed upon division of coparcenary property, precluding the mother from remaining joint with the son after the father's separation. The Tribunal directed a reevaluation, stating that forming a smaller Hindu undivided family excluding the father was impermissible. The court set aside the prior decision, instructing a reassessment in line with legal requirements, emphasizing the importance of determining the partition's genuineness and validity. en-us Thu, 31 Aug 1995 00:00:00 +0530 Mon, 02 Nov 2009 16:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18910 The Tribunal held that the alleged partial partition in a Hindu undivided family was not genuine and had no legal effect. It emphasized that under Hindu law, joint ownership is severed upon division of coparcenary property, precluding the mother from remaining joint with the son after the father's separation. The Tribunal directed a reevaluation, stating that forming a smaller Hindu undivided family excluding the father was impermissible. The court set aside the prior decision, instructing a reassessment in line with legal requirements, emphasizing the importance of determining the partition's genuineness and validity. Case-Laws Income Tax Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18910