1944 (1) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5th October 1938, the brothers agreed to separate and on 22nd january 1941 a deed of partition was executed and registered. The family estate consisted of immovable and movable properties. On the 15th October, they divided the cash which they possessed and to each member was allotted a house. The other immovable property was also divided among the members on the date. On 25th December 1938 they di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 25A on 15th October 1938 when the members began to live separately though all the properties were not divided. There is a distinction to be drawn between separation of status and partition of family property. As pointed out by the Privy Council in Sundar Singh Majithia v. Commissioner of Income Tax, Section 25A refers only to a partition of the property. If the Income Tax Officer is satisfied .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X