https://www.taxtmi.com/caselaws?id=58506 The Tribunal dismissed the appeal by the assessee HUF, upholding the decision of the Income Tax Authorities to include the income from transferred assets in the total income of the HUF. The Tribunal relied on the provisions of section 171 and relevant judicial precedents, establishing that unless a valid partition claim is accepted, the HUF will be assessed as such even if a partition occurred. The Tribunal emphasized that partial partitions post 31st Dec., 1978 are not recognized, directing assessment as if no partition took place. en-us Mon, 28 Sep 1987 00:00:00 +0530 Mon, 20 Dec 2010 12:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58506 The Tribunal dismissed the appeal by the assessee HUF, upholding the decision of the Income Tax Authorities to include the income from transferred assets in the total income of the HUF. The Tribunal relied on the provisions of section 171 and relevant judicial precedents, establishing that unless a valid partition claim is accepted, the HUF will be assessed as such even if a partition occurred. The Tribunal emphasized that partial partitions post 31st Dec., 1978 are not recognized, directing assessment as if no partition took place. Case-Laws Income Tax Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58506