https://www.taxtmi.com/caselaws?id=57580 Where a partial partition of a Hindu undivided family is not recognised under section 171 of the Income-tax Act, the family is deemed to continue for assessment purposes until a valid partition by metes and bounds is established. That deeming fiction applies to the assessment machinery as a whole, so net agricultural income attributable to the family property cannot be excluded from aggregation for rate purposes. The Finance Act operates only as a supplement to the Income-tax Act, and rule 12 of Part IV does not displace the section 171 fiction. The assessee's contention was rejected and the revenue's view was accepted. en-us Fri, 06 Dec 1985 00:00:00 +0530 Fri, 10 Dec 2010 18:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57580 Where a partial partition of a Hindu undivided family is not recognised under section 171 of the Income-tax Act, the family is deemed to continue for assessment purposes until a valid partition by metes and bounds is established. That deeming fiction applies to the assessment machinery as a whole, so net agricultural income attributable to the family property cannot be excluded from aggregation for rate purposes. The Finance Act operates only as a supplement to the Income-tax Act, and rule 12 of Part IV does not displace the section 171 fiction. The assessee's contention was rejected and the revenue's view was accepted. Case-Laws Income Tax Fri, 06 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57580