https://www.taxtmi.com/caselaws?id=26426 Section 171 of the Income-tax Act does not, on the facts discussed, prevent a Hindu undivided family consisting of a widowed mother and her son from effecting a valid partial partition. The central point is that the family had already been recognised and assessed as an HUF, and the determinative fact was that the assets were in fact divided, with the partition memorandum recording that division. The text treats the existence of the HUF as undisputed and focuses instead on the legal acceptability of the partial partition, concluding that such a partition cannot be rejected merely because the family unit comprises only a mother and son. 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=26426 Section 171 of the Income-tax Act does not, on the facts discussed, prevent a Hindu undivided family consisting of a widowed mother and her son from effecting a valid partial partition. The central point is that the family had already been recognised and assessed as an HUF, and the determinative fact was that the assets were in fact divided, with the partition memorandum recording that division. The text treats the existence of the HUF as undisputed and focuses instead on the legal acceptability of the partial partition, concluding that such a partition cannot be rejected merely because the family unit comprises only a mother and son. Case-Laws Income Tax Fri, 18 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26426