https://www.taxtmi.com/caselaws?id=38571 The court dismissed the petition seeking recognition of a partial partition in a Hindu undivided family with only one male coparcener, the karta. The court emphasized that without other coparceners, a valid partition was not feasible under Hindu Law. It was clarified that provisions of the Income-tax Act cannot create partition rights beyond personal law. The court highlighted that the absence of male coparceners meant no entitlement for female members. The petition was dismissed, and costs were ordered to be paid, as the questions raised did not warrant referral to the Tribunal. en-us Mon, 04 Apr 1977 00:00:00 +0530 Mon, 26 Dec 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38571 The court dismissed the petition seeking recognition of a partial partition in a Hindu undivided family with only one male coparcener, the karta. The court emphasized that without other coparceners, a valid partition was not feasible under Hindu Law. It was clarified that provisions of the Income-tax Act cannot create partition rights beyond personal law. The court highlighted that the absence of male coparceners meant no entitlement for female members. The petition was dismissed, and costs were ordered to be paid, as the questions raised did not warrant referral to the Tribunal. Case-Laws Income Tax Mon, 04 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38571