https://www.taxtmi.com/caselaws?id=30804 The High Court disagreed with the Income-tax Appellate Tribunal's interpretation of sub-section (9) of section 171 of the Income-tax Act, emphasizing that the word "assessed" should not be narrowly construed. The Court held that section 171 applies to all partitions, total and partial, and income from properties remains part of the family income until a recognized partition occurs. The Court ruled in favor of the Department, affirming the application of section 171 and rejecting the Tribunal's decision in the case involving a partial partition claimed by a Hindu undivided family for assessment years 1981-82 and 1982-83. en-us Thu, 24 Mar 2005 00:00:00 +0530 Wed, 24 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30804 The High Court disagreed with the Income-tax Appellate Tribunal's interpretation of sub-section (9) of section 171 of the Income-tax Act, emphasizing that the word "assessed" should not be narrowly construed. The Court held that section 171 applies to all partitions, total and partial, and income from properties remains part of the family income until a recognized partition occurs. The Court ruled in favor of the Department, affirming the application of section 171 and rejecting the Tribunal's decision in the case involving a partial partition claimed by a Hindu undivided family for assessment years 1981-82 and 1982-83. Case-Laws Income Tax Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30804