https://www.taxtmi.com/caselaws?id=55165 A partition claim under section 171 of the Income-tax Act, 1961 is recognisable where the property claimed has in fact been divided by metes and bounds. The text states that the Hindu undivided family had already undergone severance of status on the death of the karta, with the widow and minor sons entitled to shares in the family properties, but that did not prevent recognition of a later claim for partial partition of the agricultural lands. Because the lands were physically divided into specified plots and the statutory requirements were satisfied, the partial partition claim was treated as valid and sustainable in law. en-us Sat, 24 Sep 1983 00:00:00 +0530 Wed, 24 Nov 2010 11:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55165 A partition claim under section 171 of the Income-tax Act, 1961 is recognisable where the property claimed has in fact been divided by metes and bounds. The text states that the Hindu undivided family had already undergone severance of status on the death of the karta, with the widow and minor sons entitled to shares in the family properties, but that did not prevent recognition of a later claim for partial partition of the agricultural lands. Because the lands were physically divided into specified plots and the statutory requirements were satisfied, the partial partition claim was treated as valid and sustainable in law. Case-Laws Income Tax Sat, 24 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55165