9911796707
|
Home
Issues:
Validity of partial partition of Hindu undivided family assets between a widowed mother and her son under section 171 of the Income-tax Act, 1961. Analysis: The case involved the validity of a partial partition of Hindu undivided family assets between a widowed mother and her son under section 171 of the Income-tax Act, 1961. The dispute arose when the Income-tax Officer rejected the claim for partial partition made by the Hindu undivided family, citing that a widowed mother could not compel for a partition and that at least two coparceners were essential for claiming partition. The Appellate Assistant Commissioner allowed the appeal, stating that a female heir could claim partition of joint Hindu family property. However, the Income-tax Appellate Tribunal disagreed, emphasizing that the mother could not claim partition as long as the sons remained united, and since the son could not claim partition against himself, no partition could take place. The Tribunal also noted that the Hindu Women's Right to Property Act, 1937, which granted widows the right to claim partition, was repealed by the Hindu Succession Act, 1956. The Tribunal further distinguished previous decisions and held that a Hindu female had no right to claim partition of Hindu undivided family property. The Tribunal's decision was based on the fact that the 1937 Act was repealed, and section 6 of the Hindu Succession Act, 1956, did not grant a female the right to claim partition. The Tribunal referred to a decision of the Rajasthan High Court, stating that a Hindu female had no such right. The Tribunal's decision was challenged, and the High Court analyzed the basic facts of the case, emphasizing that the Hindu undivided family continued to be assessed as such, and a partial partition of the family assets was valid. The High Court concluded that under section 171 of the Income-tax Act, there was no impediment for the assessee to claim partial partition, even if the family consisted of a widowed mother and her son. The Court held that the Tribunal was not correct in denying the validity of the partial partition and ruled in favor of the assessee. In summary, the High Court's judgment clarified that under section 171 of the Income-tax Act, a Hindu undivided family could validly effect a partial partition of its assets, even if the family composition included a widowed mother and her son. The Court emphasized that the Income-tax law did not prohibit such a partition, and the Tribunal's decision to deny the partition was incorrect. The judgment favored the assessee, ruling against the Department's appeal and upholding the validity of the partial partition.
|
