https://www.taxtmi.com/caselaws?id=55897 The Appellate Tribunal allowed the appeal, directing the Income Tax Officer to accept the claim for partial partition. The Tribunal held that the amendment derecognizing partial partitions applied only to assessed Hindu Undivided Families (HUFs) and not to the assessee in this case. It was clarified that the minor's liability for losses was not relevant as only the assets of the HUF were partitioned, and the father, as the natural guardian, had the authority to manage the minor's assets. The Tribunal set aside the previous order and instructed the ITO to accept the claim of partial partition. en-us Thu, 23 Apr 1987 00:00:00 +0530 Tue, 30 Nov 2010 15:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55897 The Appellate Tribunal allowed the appeal, directing the Income Tax Officer to accept the claim for partial partition. The Tribunal held that the amendment derecognizing partial partitions applied only to assessed Hindu Undivided Families (HUFs) and not to the assessee in this case. It was clarified that the minor's liability for losses was not relevant as only the assets of the HUF were partitioned, and the father, as the natural guardian, had the authority to manage the minor's assets. The Tribunal set aside the previous order and instructed the ITO to accept the claim of partial partition. Case-Laws Income Tax Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55897