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TMI Blog1987 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Income-tax, G-Range, Bombay. 2. The assessee is a Hindu undivided family and the appeal relates to the assessment year 1981-82. There was a partial partition by memorandum dated 19-10-1979 between the assessee Hindu undivided family and Shri Vijay Dhirajlal Ajmera, one of the members of the assessee-HUF, whereby some of the assets of the assessee-HUF were transferred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee-HUF. The Appellate Assistant Commissioner in appeal agreed with the Income-tax Officer on this issue. The assessee-Hindu undivided family has, therefore, come up in further appeal before us. 3. The assessee's learned counsel, Shri Patil, on the authority of the judgement of the Hon'ble High Court of Kerala in the case of ITO v. Smt. N. K. Sarada Thampatty [1976] 105 ITR 67 submitted to u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is income of Rs. 10,940 included in the total income of the assessee-Hindu undivided family should be deleted. 4. On the other hand, the learned departmental representative, Shri Vohra, at the outset referred to the ruling of the Hon'ble Supreme Court in the case of Kalloomal Tapeswari Prasad (HUF) v. CIT [1982] 133 ITR 690 wherein their Lordships laid down that unless a finding was recorded und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ampatty having been impliedly overruled by the Hon'ble Supreme Court in Kalloomal Tapeswari Prasad (HUF)'s case as observed by their Lordships of the Hon'ble High Court of Kerala themselves in the case of Sankaranarayanan Bhattathiripad is no longer good law. The Hon'ble Supreme Court in the case of Kalloomal Tapeswari Prasad (HUF) has clearly laid down that where there is no claim that a partitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontinuing to assess the assessee-Hindu undivided family as if no such partial partition had taken place. The inclusion of Rs. 10,940 on account of income arising from the assets said to have been transferred as a result of partial partition by memorandum dated 19-10-1979 by the assessee-Hindu undivided family to the reduced -HUF in the total income of the assessee-Hindu undivided family was, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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