https://www.taxtmi.com/caselaws?id=60184 The case involved the validity of a partial partition of assets in an HUF with one male coparcener and a female member. The Income Tax Officer initially accepted the partition but later rectified the order, deeming it void ab-initio. The Appellate Tribunal, citing conflicting views, allowed the appeal by the assessee, stating that the rectification under Section 154 was not justified due to differing legal interpretations on the issue. The decision emphasized that a Karta of an HUF could validly effect a partial partition, leading to the allowance of the appeal. en-us Thu, 29 Jan 1981 00:00:00 +0530 Tue, 04 Jan 2011 11:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60184 The case involved the validity of a partial partition of assets in an HUF with one male coparcener and a female member. The Income Tax Officer initially accepted the partition but later rectified the order, deeming it void ab-initio. The Appellate Tribunal, citing conflicting views, allowed the appeal by the assessee, stating that the rectification under Section 154 was not justified due to differing legal interpretations on the issue. The decision emphasized that a Karta of an HUF could validly effect a partial partition, leading to the allowance of the appeal. Case-Laws Income Tax Thu, 29 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60184