https://www.taxtmi.com/caselaws?id=55505 A claim of partition in a Hindu undivided family must be supported by credible objective evidence; affidavits alone, without documentary material such as partition records, assessment details, rent records or municipal extracts, are insufficient to prove severance of status or division of property. Section 6 of the Hindu Succession Act, 1956 protects the succession rights of heirs but does not by itself dissolve the family unit or cause automatic disruption of the HUF on the death of the karta. On these findings, the asserted partition was not established either on fact or by operation of law, and the property continued to be assessable in the hands of the family. en-us Thu, 05 Oct 1989 00:00:00 +0530 Sat, 27 Nov 2010 13:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55505 A claim of partition in a Hindu undivided family must be supported by credible objective evidence; affidavits alone, without documentary material such as partition records, assessment details, rent records or municipal extracts, are insufficient to prove severance of status or division of property. Section 6 of the Hindu Succession Act, 1956 protects the succession rights of heirs but does not by itself dissolve the family unit or cause automatic disruption of the HUF on the death of the karta. On these findings, the asserted partition was not established either on fact or by operation of law, and the property continued to be assessable in the hands of the family. Case-Laws Wealth-tax Thu, 05 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55505