https://www.taxtmi.com/caselaws?id=26425 The High Court ruled in favor of the assessee, concluding that under section 171 of the Income-tax Act, a Hindu undivided family could validly effect a partial partition of its assets, even with a widowed mother and her son as coparceners. The Court held that the Income-tax law did not prohibit such a partition, overturning the Tribunal's decision. The judgment favored the assessee, upholding the validity of the partial partition and dismissing the Department's appeal. en-us Fri, 18 Oct 1985 00:00:00 +0530 Thu, 04 Feb 2010 18:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26425 The High Court ruled in favor of the assessee, concluding that under section 171 of the Income-tax Act, a Hindu undivided family could validly effect a partial partition of its assets, even with a widowed mother and her son as coparceners. The Court held that the Income-tax law did not prohibit such a partition, overturning the Tribunal's decision. The judgment favored the assessee, upholding the validity of the partial partition and dismissing the Department's appeal. Case-Laws Income Tax Fri, 18 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26425