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TMI Blog1987 (9) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... rtial partition by memorandum dt. 19th Oct., 1979 between the assessee HUF 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 the HUF of Vijay Dhirajlal Ajmera (hereinafter referred to as "the reduced HUF"). It was claimed that the income arising out of the assets transferred on partial partition to the reduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court of Kerala in the case of ITO vs. Smt. N.K. Sarada Thimpatty 1975 CTR (Ker) 231 : (1975) 105 ITR 67 (Ker), submitted to us that the provisions of s. 171 of the IT Act, 1961 had been enacted with a view to create a legal fiction whereby an entity, which was in existence at the relevant time but had ceased to exist on the date of assessment, could be assessed and this could not be an author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t unless a finding was recorded under s. 171 accepting the claim of partition or partial partition, as the case may be, the HUF will continue to be assessed as hitherto, notwithstanding the fact that a partition or partial partition had in fact taken place. Our attention was also invited to another ruling of the Hon'ble High Court of Kerala in the case of Sankaranarayanan Bhattathiripad and Ors. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down that where there is no claim that a partition total or partial had taken place or where it is made and disallowed, an HUF which had hitherto been assessed as such, will have to continue to be assessed as such not withstanding the fact that a partition may, in fact, have taken place. Viewed in this context, sub-s. (9) of s. 171 of the IT Act, 1961 clearly lays down that where a partial parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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