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Validity of partial partition claimed by the assessee. Analysis: The case involved a Hindu Undivided Family (HUF) claiming a partial partition between the son and mother after the death of the Karta. The Income Tax Officer (ITO) rejected the claim citing reasons such as the mother not being a coparcener, lack of a properly executed deed, and the insignificance of book entries. The Appellate Assistant Commissioner (AAC) accepted the claim based on a Punjab and Haryana High Court decision, emphasizing the possibility of a partial partition through a family arrangement. The department appealed, arguing against the validity of the partition based on the ITO's grounds and referencing a Madras High Court decision. However, the assessee contended that the partition was valid, supported by book entries and a deed, citing relevant case laws, including a recent Allahabad High Court decision. The Tribunal analyzed the competence of the son, also the Karta, to carry out the partial partition. Referring to the Punjab and Haryana High Court decision, it concluded that the son, being a coparcener, had the right to effect the partition. The Tribunal distinguished a Madras High Court decision, asserting that the latest Supreme Court ruling recognized a father's power to partition joint family properties, even partially. It further cited a Calcutta High Court decision allowing a widow to be a member of an HUF. Additionally, the Tribunal highlighted an Allahabad High Court decision supporting a partial partition based on a partition deed. The Tribunal agreed with the assessee that book entries are binding and can establish a partition, emphasizing that the formation of a partnership indicated the partition's execution. It found no flaws in the partition deed and directed the ITO to acknowledge the partial partition, dismissing the department's appeal. In conclusion, the Tribunal upheld the validity of the partial partition claimed by the HUF, emphasizing the legal rights of the coparcener son to effect the partition, the significance of book entries, and the execution of a valid partition deed. The decision was based on a comprehensive analysis of relevant case laws supporting the validity of the claimed partition.
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