https://www.taxtmi.com/caselaws?id=37866 Recognition of a partition under section 29(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 is available only when a claim of partition is made in the course of an assessment under section 17 on a Hindu undivided family or similar assessed unit. Where no such assessment existed, the statutory condition for recording partition was not met. The property had earlier come to the petitioner through partition with his brother and was ancestral in his hands, so the wife and daughter had no independent interest for the purpose of the claimed partition. The Commissioner was therefore justified in setting aside the Agricultural Income-tax Officer's order and the consequential assessment orders. en-us Thu, 04 Nov 1976 00:00:00 +0530 Thu, 01 Apr 2010 15:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37866 Recognition of a partition under section 29(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 is available only when a claim of partition is made in the course of an assessment under section 17 on a Hindu undivided family or similar assessed unit. Where no such assessment existed, the statutory condition for recording partition was not met. The property had earlier come to the petitioner through partition with his brother and was ancestral in his hands, so the wife and daughter had no independent interest for the purpose of the claimed partition. The Commissioner was therefore justified in setting aside the Agricultural Income-tax Officer's order and the consequential assessment orders. Case-Laws Income Tax Thu, 04 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37866