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TMI Blog1978 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... her deed of partition whereby certain allocations made under the earlier deed were altered and fresh allocations made. Under this deed, a house at Madanapalle, which was in the occupation of their mother, was allowed to be kept joint between the four brothers. On August 25, 1966, the brothers entered into another agreement under which the other three brothers agreed to give properties worth one lakh of rupees to the assessee, their elder brother, towards "Jeshta bhagam" in addition to his 1/4th share in consideration of his having improved and developed the family properties. This consideration was made up of the value of the shares of the three brothers in the Madanapalle house, each share being valued at Rs. 30,000. The three brothers, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 of the Act ?" Mr. Rama Rao, the learned counsel appearing for the revenue, invited our attention to a decision of the Madras High Court in Radhakristnayya v. Sarasamma, AIR 1951 Mad 213, to contend that properties, which devolved upon the divided members of a coparcenary upon partition, would not come within the meaning of "transfer". Subba Rao J., speaking for the Bench, said : "Partition is really a process in and by which an enjoyment is transformed into an enjoyment in severalty. Each one of the sharers had an antecedent title and, therefore, no conveyance is involved in the process as a confirment of a new title is not necessary. A partition, therefore, is not a transfer within the meaning of section 53A, T.P. Act." This vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remainderman to a tenant for life, and the release then operates as an enlargement of the limited estate. But in this case we are not concerned with a release in favour of the holder of a limited estate. Here, the deed was in favour of a person having no interest in the property and it could not take effect as an enlargement of an existing estate. It was intended to be and was a transfer of ownership. A deed called a deed of release can, by using words of sufficient amplitude, transfer title to one having no title before the transfer." Admittedly, the assessee had no title in respect of 3/4ths share of the house at Madanapalle. His right was only limited to 1/4th share in that property. The three brothers had agreed to transfer each one's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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