| Case ID |
253b417a-8b37-400a-8d0e-62ea2b2fb9d6 |
| Body |
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| Case Number |
CIVIL APPEAL Nos. 265 OF 1980 AND 34 & 35 OF 1982 |
| Decision Date |
Mar 03, 1983 |
| Hearing Date |
|
| Decision |
The Supreme Court held that partial partition of joint family properties by a father between himself and his minor sons is valid under Hindu law. The court emphasized that the father’s authority as patria potestas allows him to effect a partial partition, provided it is done in good faith and is fair. The court reversed the decision of the Gujarat High Court and overruled previous judgments that limited the father's power to effect partial partitions. The decision clarified that unequal distribution among co-sharers does not invalidate the partition, and any grievances can be addressed by the minor sons through legal proceedings once they attain majority. |
| Summary |
This case revolves around the legal standing of partial partitions within a Hindu undivided family (HUF) under the Income-tax Act, 1961, particularly section 171. The Supreme Court of India examined whether a father, in his capacity as patria potestas, could effectuate a partial partition of the family property involving minor sons. The court's ruling emphasized the validity of such partitions, provided they are conducted fairly and in the best interests of the family. This ruling is significant in Hindu law as it clarifies the scope of a father's rights regarding family property and the implications for income tax assessments. The decision also addressed the complexities surrounding equal distribution among family members and affirmed that minor sons have the right to contest any partition deemed unfair once they reach adulthood. This case sets a precedent for the recognition of partial partitions in Hindu law and their impact on income tax assessments, making it a crucial reference for future legal interpretations. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
P.N. Bhagwati,
Amarendra Nath Sen
|
| Lawyers |
P.H. Parekh,
Harish Salva,
Gautam Philip,
S.C. Manchanda,
Anil Dev Singh,
Miss A. Subhashini
|
| Petitioners |
Apoorva Shantilal Shah (HUF),
Seth Gopaldas (HUF)
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1983 SLD 874 = (1983) 141 ITR 558
|
| Other Citations |
CIT v. Seth Gopaldas (HUF) [1979] 116 ITR 577 (MP),
Charandas Haridas v. CIT [1960] 39 ITR 202 (SC),
Kalloomal Tapeswari Prasad (HUF) v. CIT [1982] 133 ITR 690 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
171
|