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TMI Blog1984 (3) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... e books of account were maintained in the name of Kirpa Ram HUF. As on 15th Feb., 1978 the memorandum of partition recorded the partial partition of the capital of the joint family otherwise than a sum of Rs. 30,000 and immovable assets which were left in tact. The entries with regard to the partial partition of the capital assets were made in the books of Kirpa Ram Goyal on the closing date of 13th Dec., 1977. As a result of this partial partition, Smt. Pistan Devi and three sons got Rs. 10,163.88 each. A claim was made before the ITO that a partial partition had taken place as stated above. This claim was contained in the application made under s. 171 on 25th Dec., 1978 for the asst. yr. 1978-79. 3. The ITO refused to recognise this pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manager of a manager of a Hindu joint family in view of the Supreme Court in the case of Seth Govidram Sugar Mills (1965) 57 ITR 510 (SC). It was submitted that it was a case of tax evasion i.e., a case where avoidance of tax and evasion of tax have been combined together. It was submitted that according to Hindu Law, this partition could not be recognised and in view of judgement of the Supreme Court, cited supra, the mother not being manager, could not affect the partial partition and as such the claim was rightly refused. 6. After careful consideration of the rival submissions I am of the considered opinion that the claim of partial partition was wrongly refused. The reliance of the Supreme Court cannot by itself show that the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adult coparcener, with this difference that when the plaintiff is a minor the Court has to be satisfied that the action has been instituted for his benefit. 8. In the case before me, a cousin of the minors namely, Shri Amar Nath S/o Khyali Ram, aged about 30 years, acting as guardian and next friend of the three minor sons of Shri Kirpa Ram Goyal, claimed partial partition which has been recorded by the memo of partial partition executed on 15th Feb., 1978. The fact that there was a business and that business alongwith some immovable asset and a capital of Rs. 30,000 continued to be run by the family and only some capital was divided amongst the three coparceners giving equal share of their mother shows apparently that there was nothin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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