https://www.taxtmi.com/caselaws?id=36222 The High Court ruled in favor of the assessee, holding that the income from the asset, which ceased to belong to the HUF, could not be included in the income of the HUF. The court found that the relinquishment deed, being a registered document, and the assessment of Venkataratnam as an individual, negated the necessity to remand the case to the ITO for a finding on the partial partition. The reference was answered in favor of the assessee and against the department, with no order as to costs. en-us Fri, 28 Dec 1979 00:00:00 +0530 Sat, 20 Mar 2010 11:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36222 The High Court ruled in favor of the assessee, holding that the income from the asset, which ceased to belong to the HUF, could not be included in the income of the HUF. The court found that the relinquishment deed, being a registered document, and the assessment of Venkataratnam as an individual, negated the necessity to remand the case to the ITO for a finding on the partial partition. The reference was answered in favor of the assessee and against the department, with no order as to costs. Case-Laws Income Tax Fri, 28 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36222