| Case ID |
466bee26-384c-48ed-951a-1863f12c7ab0 |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The Tribunal held that the partition was not valid because the mother of the assessee, Smt. Sewti Devi, was neither allocated any portion of the properties under division nor compensated in lieu of her share. The court agreed with the Tribunal's finding that the partial partition dated April 1, 1973, was invalid, thus favoring the Department against the assessee. |
| Summary |
In the case of Mahendra Kumar Sewti Devi v. Commissioner of Income Tax, the Allahabad High Court addressed the validity of a partial partition of a Hindu undivided family under Section 171 of the Income-tax Act, 1961. The Tribunal found that the mother, Smt. Sewti Devi, was not allocated any share nor compensated for her loss, leading to the conclusion that the partition was invalid. This case highlights the legal intricacies surrounding property divisions in Hindu undivided families, emphasizing the necessity for proper allocation and compensation to uphold the validity of partitions. The ruling reinforces the importance of adhering to legal guidelines in property matters to avoid disputes and ensure fair treatment of all parties involved. The decision is significant for legal practitioners and individuals dealing with family property issues, shedding light on the requirements for valid partition agreements and the necessity of clear documentation in such matters. |
| Court |
Allahabad High Court
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| Entities Involved |
Not available
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| Judges |
M. Katju,
Prakash Krishna
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| Lawyers |
Not available
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| Petitioners |
Mahendra Kumar Sewti Devi
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| Respondents |
Commissioner of Income Tax
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| Citations |
2003 SLD 2301,
(2003) 263 ITR 589
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| Other Citations |
CIT v. Brahma Swarup & Sons [2001] 118 Taxman 26/[2002] 253 ITR 604
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
171
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