https://www.taxtmi.com/caselaws?id=29054 A partition need not be proved only by a registered deed; a clear intention to separate, coupled with division of property by metes and bounds and a panch palupatti, is sufficient to effect severance of status in a Hindu joint family. Once the authority knew from the inspection report that partition had already taken place, it could not ignore that factual position and assess the petitioners as if the HUF continued to exist. If assessment was made at all, it had to proceed on the basis of separate co-ownership or tenancy-in-common and tax only individual income. The assessment as an HUF was without jurisdiction and was set aside. en-us Tue, 17 Feb 1981 00:00:00 +0530 Wed, 10 Mar 2010 15:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29054 A partition need not be proved only by a registered deed; a clear intention to separate, coupled with division of property by metes and bounds and a panch palupatti, is sufficient to effect severance of status in a Hindu joint family. Once the authority knew from the inspection report that partition had already taken place, it could not ignore that factual position and assess the petitioners as if the HUF continued to exist. If assessment was made at all, it had to proceed on the basis of separate co-ownership or tenancy-in-common and tax only individual income. The assessment as an HUF was without jurisdiction and was set aside. Case-Laws Income Tax Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29054