TaxTMI 
TaxTMI 
1992 (12) TMI 24
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....nsisting of S. D. Muniswamy, his wife and a minor son, Mahesh. The family owned several properties and the karta, Muniswamy, claimed that there was a partial partition on November 1, 1972. The document evidencing the same dated November 9, 1972, was furnished to the Revenue. Initially, the Income-tax Officer accepted the case of the assessee that there was a partial partition and one item of the family property was allotted to the share of the minor son and seven items of properties were allotted to the share of Muniswamy and the family jewellery was allotted to the share of Muniswamy's wife. There was no reference to the other properties ; obviously, the other properties continue to be Hindu undivided family properties as stated in the mem....
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....nd (vii) and (viii) were retained by Muniswamy for himself and property No. (iv) was given to Mahesh jewellery of the Hindu undivided family were given to the mother of the minor, Mahesh. Para 6 states that, with effect from November 1, 1972, the Hindu undivided family ceased to be the owner of the above assets, which obviously referred to the assets specifically mentioned in para 3 and para 4. Para 7 of the document further stated that, as regards other properties, the same shall continue to be the assets of the Hindu undivided family. The annexure to this document describes the property allotted to the minor, Mahesh, as well as the properties allotted to the share of Muniswamy. From the order of assessment, dated April 13, 1977, per....
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....ily owns 10 items of properties, it is permissible for the Hindu undivided family to retain two items of properties as belonging to the Hindu undivided family and the remaining 8 items may be divided, in which, one of the items may be allotted to one sharer and the other items may be allotted to the remaining sharer or sharers. Since the Hindu undivided family continues to possess some property in this illustration, it will be a case of partial partition. Similarly, in the case of a family having several members, only one or two members may seek partition and go away from the family leaving the other members joint ; this is again case of partial partition. For a valid partition, it is unnecessary that every item should be equally divided am....
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....ion is defined to mean 'a partition which is partial as regards the persons constituting the Hindu undivided family, or the properties belonging to the Hindu undivided family or both'. There is no restriction as to the properties that could be the subject-matter of a partial partition. It is not necessary, therefore, that a partial partition should be with reference to the whole of an asset. If the asset could be made the subject of more than one partial partition on the ground that the partition did not cover the entirety of the asset, it cannot be held that there was no partial partition. In the case of cash belonging to the joint family, therefore, it is not necessary that the entire cash balance or the amount available to the credit of ....
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....the status of a joint family and holding the rest of the estate as properties of the joint family. The partition in Hindu law is affected by a definite and unequivocal indication of a coparcener's intention to separate. Similarly, a partial partition is effected by a definite and unequivocal indication of the coparcener to partition a particular business or property of the joint family leaving the other assets as joint family property. The father as patria potestas can effect a partition in the family if he considers the same to be in the interest of the family. There was no suggestion that such partition was, in any case, made against the interests of the minors. An aggrieved member of the coparcenary can question such a partition but n....