https://www.taxtmi.com/caselaws?id=27517 Section 171 of the Income-tax Act, 1961 was analysed alongside the Kerala Joint Hindu Family System (Abolition) Act, 1975, which abolished joint family status in Kerala and substituted tenancy in common, but did not itself bring about physical partition of properties. The two enactments were treated as operating in different fields: the State Act governed civil status and enjoyment of property, while section 171 governed the tax treatment of partition. In the absence of division by metes and bounds, income from the properties continued to be assessed as Hindu undivided family income, and no repugnancy arose between the statutes. Accordingly, the family remained assessable as an HUF until physical partition or a partition finding under section 171. en-us Wed, 14 Mar 1984 00:00:00 +0530 Fri, 23 Jun 2017 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27517 Section 171 of the Income-tax Act, 1961 was analysed alongside the Kerala Joint Hindu Family System (Abolition) Act, 1975, which abolished joint family status in Kerala and substituted tenancy in common, but did not itself bring about physical partition of properties. The two enactments were treated as operating in different fields: the State Act governed civil status and enjoyment of property, while section 171 governed the tax treatment of partition. In the absence of division by metes and bounds, income from the properties continued to be assessed as Hindu undivided family income, and no repugnancy arose between the statutes. Accordingly, the family remained assessable as an HUF until physical partition or a partition finding under section 171. Case-Laws Income Tax Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27517