1989 (4) TMI 65

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....hort point arising for determination here pertains to the partition of a Hindu undivided family possessed of no assets, but burdened with debts. The assessee was a Hindu undivided family consisting of Prem Singh, Jagit Singh and Manjit Singh. On April 1, 1973, a partial partition took place whereby Prem Singh was separated from the Hindu undivided family. An order recognising this partial parti....

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....ng that Prem Singh separated from the assessee-Hindu undivided family vis-a-vis the family's share interest in the firm, Prabhu Singh Tirlok Singh, with effect from April 1, 1973 ?" . The answer to the question posed is provided by the Explanation to section 171 of the Act, the relevant part of which reads as under : "Explanation. -In this section, - . . . (b) 'partial partition' means a ....