1944 (1) TMI 20

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..... consisting of himself and his four brothers. On 15th 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 .....

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..... id to have taken place within the meaning of Section 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 .....

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