https://www.taxtmi.com/caselaws?id=58385 The Tribunal upheld the decision of the income-tax authorities to include the income from the transferred assets in the total income of the assessee-Hindu undivided family, as the partial partition claimed after 31-12-1978 was not accepted under section 171 of the Income-tax Act, 1961. The appeal by the assessee-HUF was dismissed, emphasizing that in the absence of a formal claim and acceptance of partition, the HUF would continue to be assessed as before, even if a partition had occurred. en-us Mon, 28 Sep 1987 00:00:00 +0530 Sat, 18 Dec 2010 17:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58385 The Tribunal upheld the decision of the income-tax authorities to include the income from the transferred assets in the total income of the assessee-Hindu undivided family, as the partial partition claimed after 31-12-1978 was not accepted under section 171 of the Income-tax Act, 1961. The appeal by the assessee-HUF was dismissed, emphasizing that in the absence of a formal claim and acceptance of partition, the HUF would continue to be assessed as before, even if a partition had occurred. Case-Laws Income Tax Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58385