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TMI Blog1983 (5) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... was assessable in its hands. The case was that there was a partial partition of the HUF consisting of the mother, the two minor sons and a minor daughter on 3rd March 1975 and, then some property belonging to the HUF was divided. The case therefore, was that the asset belonging to the HUF, which was divided, the value thereof could not be included in the hands of the HUF. The WTO rejected the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A No. 1450/Jp/80, asst. yr. 1976-77, by this order, the Tribunal held that partial partition had been validly made among the mother, two minor sons and a daughter, inasmuch as, the mother acted on her own behalf and as guardian of the minors. The Tribunal clearly held that partial partition of the HUF was legally possible and that was correctly made among the members of the HUF, in which the mothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble Supreme Court. The order of the AAC passed in the income-tax matter for the year under appeal having been cancelled by the Tribunal, we hold that the reasoning of the AAC in the instant case is no longer sustainable. Then it was argued that u/s. 20 of the WT Act, partial partition is not possible and only a complete partition could be made. Shri Mehta relies on (1979) 116 ITR 545 (Kar) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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