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TMI Blog1977 (4) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... unal is right in law in holding that there can be no partial partition since the wife was not allotted any property ? " The assessee was being assessed as a Hindu undivided family. It consists of one V. V. S. Pandurangam, who is the karta, his wife, Rajeswari, and their two minor daughters, Ponmathi and Leela. This family, through its karta, was a partner in two firms, V. V. S. Pandurangam Co., Virudhunagar, and V. V. Shanmuga Nadar and Brothers, Madras. In addition, this family was carrying on business under the name and style of " Nataraja Oil Mills ". It had other assets also. On February 11, 1969, being the last day of the accounting year relevant for the assessment year 1969-70, on the direction of the karta, the family's account i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o unilaterally effect a partition of the family properties and that there was no question of a partition at all in a Hindu undivided family which had only one male coparcener, the other members being females. The assessee appealed to the Appellate Assistant Commissioner without success. Thereafter, the matter was taken on appeal to the Appellate Tribunal. The Tribunal held that the arrangement could not be considered to be a partition as it was well-settled that the right to claim a share in the properties belonging to a Hindu undivided family was available only to a coparcener and such a right is not available to a female member though a wife, mother and grand-mother are entitled to be allotted a share in the event of there being a partiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly in the declaration dated March 25, 1969, a statement is made to the effect that the amounts given to the two daughters were to be utilised for their education, marriage and maintenance. Having regard to the contemporaneous evidence in the shape of entries in the account book, it is clear that the assessee had tried only to effect a partition. A partition is an impossibility in a family like this. In these circumstances we are unable to hold that there was any valid partition which could have been recognised under the provisions of the Income-tax Act. The learned counsel for the assessee, relying on section 171 of the Income-tax Act, 1961, submitted that there could be a partition even among members as contrasted with coparceners. Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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