Supreme Court of India
The Additional Commissioner of Income Tax, Lucknow v. Maharani Raj Laxmi Devi
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From the headnote
Income Tax Act, 1961 : Section 171( 1). Income Tax--HUF-AYs. 1966-67 to 1970-71--Partition of HUF-Diminution of HUF assets-After death of the karta, HUF comprises of his widow and minor son--The said minor son inherited I/6th of the share of the deceased in HUF property under S.6 of Hindu SuccessionAct-Held : Partition of HUF for the purpose of assessment governed by S.171 (1) of the Income Tax Act and not by Hindu Succession Act-In absence of compliance with S.171(1) of the Income Tax Act, the I/6th income of minor " ~- son could not be excluded in computing HUF's income-S.6 of Hindu…
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