Coparcener's Partition Share Valid Without Section 171 Order; Rights in HUF Assets Are Sufficient Consideration.

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....Partition of HUF -Absence of order u/s 171 - the money received by the Assessee in her capacity as coparcener as and towards her share of the properties of the HUF, on partition of HUF, cannot be said to be sum of money or property received without consideration. The right, title and interest of the coparcener in the assets of the HUF will itself be a consideration. .... - AT....