TMI Blog1985 (10) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Ram Narain Sat Narain, was started on December 8, 1965, and Ram Narain representing the Hindu undivided family became a partner in the said firm with his share of 35 per cent. Out of the Hindu undivided family funds he invested Rs. 45,000 as a partner in that firm. On March 31, 1973, the capital of the Hindu undivided family in the books of M/s. Ram Narain Sat Narain was shown as Rs. 1,18,321.42. The said amount was divided by Ram Narain and Smt. Ram Piari and Rs. 59,160.71 was allotted to each of them. Separate accounts of the aforesaid two persons were opened in the books of M/s. Ram Narain Sat Narain with opening credit balance of Rs. 59,160.71. A memorandum of partial partition was drawn up on April 2, 1973, wherein the terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed as a coparcener in the memorandum of partial partition as in law she could not be a coparcener and was not entitled to claim partition. It first relied on para 316 of Mulla's Hindu Law for coming to the conclusion that a mother cannot claim partition so long as the sons remained united and since Ram Piari had only one son and since that son cannot claim partition, i.e., partition against himself, no partition could take place. On behalf of the assessee, reliance was placed on the provisions of section 3(3) of the Hindu Women's Right to Property Act, 1937, for the proposition that a Hindu widow shall have the same right of claiming partition as a male owner and, therefore, the Appellate Assistant Commissioner was right in holding that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ares of the members of the joint Hindu family, then the consideration, which have been taken notice of by the Tribunal would have fallen for consideration. Here, the Income-tax Officer and the Tribunal were called upon to determine the matter under section 171 of the Income-tax Act, 1961. Admittedly, the Hindu undivided family consisted of Ram Narain, his mother, Ram Piari, his wife and his minor sons and that Hindu undivided family was recognised and continued to be assessed as such from 1963 till March 31, 1973, in spite of the death of Ram Chander Paliwal, which took place on September 3, 1963. The point before the aforesaid authorities was not whether the Hindu undivided family could be an assessee or not. Even from the question referre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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