https://www.taxtmi.com/caselaws?id=24295 Partial partition of Hindu undivided family property is legally permissible, and the manner of effecting it is not confined to any prescribed form. A partition may be among property or among persons, and novelty in the procedure does not by itself invalidate it. Where the Tribunal finds that the partial partition was in fact effected, that finding will not be disturbed in reference proceedings unless it suffers from legal infirmity. The recognition of partial partition under section 171 of the Income-tax Act confirms its legal validity, and the income of the three group Hindu undivided families could not be added in the assessee's income. en-us Thu, 02 Mar 1989 00:00:00 +0530 Tue, 19 Jan 2010 10:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24295 Partial partition of Hindu undivided family property is legally permissible, and the manner of effecting it is not confined to any prescribed form. A partition may be among property or among persons, and novelty in the procedure does not by itself invalidate it. Where the Tribunal finds that the partial partition was in fact effected, that finding will not be disturbed in reference proceedings unless it suffers from legal infirmity. The recognition of partial partition under section 171 of the Income-tax Act confirms its legal validity, and the income of the three group Hindu undivided families could not be added in the assessee's income. Case-Laws Income Tax Thu, 02 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24295