TMI Blog1981 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... n 20-5-1975. One of the businesses of the HUF was a business in oil and another was lorry business. The HUF also had agricultural property. Before the ITO, for the assessment year 1977-78, a return of income was filed on 30-7-1977 showing total income of Rs. 1,645. This was stated to be income from oil business of what was described as the smaller HUF of Ramulu, his wife and two daughters. On the same date, another return was filed showing a loss of Rs. 20,627 being loss from the lorry business. This return was filed showing the status as that of larger HUF of which the members were Ramulu and his mother. In respect of the return filed in the status of larger HUF showing loss of Rs. 20,627, an assessment was made accepting the loss in round ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Partition presupposes the existence of at least two coparceners. It is not denied in this case that there was no other coparcener than Sri Jookanti Ramulu. His mother cannot be a coparcener though she comes to be vested with some rights which make her almost a coparcener. The Hindu Succession Act presumably entitles the appellant's mother to a share in her husband's interest in the HUF property. But such interest comes to be determined by operation of law. At best, she could have entitlement to only 1/4th share in business assets. But this is sidetracking the issue on hand. The issue on hand is whether there could be partition between the son and the mother. In my considered opinion, there could be no such partition. Appeal fails." 5. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hindu has in a Mitakshari coparcenary property. There is a proviso to section 6 which becomes applicable since there was a widow and interest of the deceased in the coparcenary property has to devolve according to the proviso. In this case, the devolution will be on the basis of intestate succession and not by survivorship. We have to assume, as pointed out by the Supreme Court, having regard to the provisions of sections 8, 9 and 10 of the Hindu Succession Act and the relevant Rules, that there was notional partition immediately prior to the death of the deceased. In the case before the Supreme Court, it was held that having regard to the observations in Afulla's Hindu Law, 14th Edition, at page 403 (para 315) that the notional partition w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed only on the basis of devolution of assets on the demise of Viswanadham. Therefore, we would set aside the present assessment as made and direct that half the income from the entire businesses and agricultural assets left by Viswanadham which belonged to the HUF of which he was the karta, would be assessable in the case of the assessee-smaller HUF of Ramulu, his wife and children. As far as the other half of income is concerned, section 19 of the Hindu Succession Act clearly provides that the parties, i.e., Ramulu and his mother Rajeswaramma, take the property as tenants-in-common and not as joint tenants. Therefore, one-fourth of the total share (i.e., one-half of one-half) relates to Ramulu and one-fourth (i.e., one-half of one-half ..... X X X X Extracts X X X X X X X X Extracts X X X X
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