December of each year. On November 12,
1955, by a deed of partition, the family and its property
were divided and it was declared that ... should not be included in its taxable income because (i)
under the partition deed the profits belonged to the quondam
manager exclusively from 1st January
self-acquired property
thrown into H.U.F. Hotchpotch-Thereafter partition effected
amongst members H.U.F.-Whether property transferred to wife
and minor ... major
and the other a minor. On June 12, 1951, an oral partition
was effected between the several members of this undivided
family
SC1393 (29)
F 1989 SC1589 (5)
ACT:
Partition-suit for-Equities between co-owners.
Code of Civil Procedure (Act V of 1908), O.XXII ... decree it was ordered that she should
file a suit for partition in which her rights would be
worked out. In the suit for partition
firm-Members of Hindu undivided
family representing it as partners in firm-Partition of
Hindu undivided family Variance between the interests of the
members ... shown in partnership deed and as shown in
partition deed-Partnership otherwise genuine-Whether
registerable- Indian Income
brothers
and the second brother the present appellant filed suit for
partition claiming not only the original properties of the
joint family and the properties ... part of the join, family property and
consequently not liable to partition. The learned trial
Judge held that those properties were joint family property
properties allotted to the share of his son at the family partition. It is worthy of note that the High Court as also the Court ... below proceeded on the assumption that the relinquishment had resulted in the partition of the joint family properties. The importance of this assumption will appear
Widow's interest-Determination-Whether as on the
date of seeking partition or as on the date of death of
husband.
HEADNOTE:
The respondent ... half had,
under the Hindu law texts, no right to claim a partition of
the property of the family to which her husband belonged
SC1722 (12)
ACT:
Income-tax Act, 1922 (11 of 1922)-Partition deed-containing
recival that self-acquired property already blended with
Joint Hindu family property ... only evidence of blending
whether sufficient to show partition valid to justify an
order tinder s. 25A--Or deed merely a transfer to minors
under
Pralhad and Dnyaneshwar, are the sons of Deorao. There was a partition of the joint family estate on 31st December 1951 whereunder the joint family ... properties were partitioned between Deorao and Bhaurao. As a result of this partition, the suit field along with other properties came to the share
Officer was bound "to
give effect to that order recognising the partition and to follow up the
consequences which flowed from the order ... member of a Hindu family hitherto assessed as undivided that a partition has
taken place among the members of such family, the Income-tax Officer
