https://www.taxtmi.com/caselaws?id=39273 A release deed could not create a valid partial partition of a Hindu undivided family business between a mother and her minor son where no partition between coparceners had legally occurred. The Explanation to Section 6 of the Hindu Succession Act, 1956 creates only a notional partition to determine the deceased coparcener's share for succession; it does not effect an actual division among surviving members. A mother or wife has no independent right to insist on partition by metes and bounds in the absence of a coparcenary partition. On these facts, the deed did not bring about a legally effective partition, and the issue was answered against the assessee. en-us Mon, 01 Oct 1973 00:00:00 +0530 Wed, 14 Apr 2010 12:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39273 A release deed could not create a valid partial partition of a Hindu undivided family business between a mother and her minor son where no partition between coparceners had legally occurred. The Explanation to Section 6 of the Hindu Succession Act, 1956 creates only a notional partition to determine the deceased coparcener's share for succession; it does not effect an actual division among surviving members. A mother or wife has no independent right to insist on partition by metes and bounds in the absence of a coparcenary partition. On these facts, the deed did not bring about a legally effective partition, and the issue was answered against the assessee. Case-Laws Income Tax Mon, 01 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39273