https://www.taxtmi.com/caselaws?id=56769 The Tribunal upheld the Appellate Assistant Commissioner's decision, confirming the validity of the partial partition claim by a Hindu Undivided Family (HUF) under section 171 of the Income Tax Act, 1961. The Tribunal determined that the partition carried out by the Karta was valid, even though there was no other adult coparcener in the HUF. The Tribunal emphasized the legal principles established by the Supreme Court regarding the authority of a father in a joint family to effect partial partitions, ultimately dismissing all appeals and affirming the AAC's decision to accept the partial partition claim and exclude estimated incomes from assessments for relevant years. en-us Thu, 25 Apr 1985 00:00:00 +0530 Mon, 06 Dec 2010 16:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56769 The Tribunal upheld the Appellate Assistant Commissioner's decision, confirming the validity of the partial partition claim by a Hindu Undivided Family (HUF) under section 171 of the Income Tax Act, 1961. The Tribunal determined that the partition carried out by the Karta was valid, even though there was no other adult coparcener in the HUF. The Tribunal emphasized the legal principles established by the Supreme Court regarding the authority of a father in a joint family to effect partial partitions, ultimately dismissing all appeals and affirming the AAC's decision to accept the partial partition claim and exclude estimated incomes from assessments for relevant years. Case-Laws Income Tax Thu, 25 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56769