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1978 (4) TMI 98 - SC - Income TaxWhether suit properties belonged to the joint family, that there was no prior partition and that the plaintiff Is entitled to a 7/24th share? Held that:- We see no justification for limiting the plaintiff's share to 1/24th by ignoring the 1/4th share which she would have obtained had there been partition during her husband's lifetime between him and his two sons. We think that in overlooking that 1/4th share, one unwittingly permits one's imagination to boggle under the oppression of the reality that there was in fact no partition between the plaintiff's husband and his sons. Whether a partition had actually taken place between the plaintiff's husband and his sons is beside the point for the purposes of Expln. 1. That Explanation compels the assumption of a fiction that in fact " a partition of the property had taken place " the point of time of the partition being the one immediately before the death of the person in whose property the heirs claim a share - we confirm the judgment of the High Court and dismiss the appeal
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