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Section 171 of the Income-tax Act, 1961 - Hindu undivided family - Assessment after partition - An HUF consisted of only karta and his wife - Whether partial partition could be effected in respect of family's capital - Held, no Facts The assessee-HUF consisted of the karta and his wife. During the course of the assessment proceedings relating to the relevant assessment year, a claim was made before the ITO that a partial partition had been effected qua the family business capital at the instance of the wife of the karta and each of them was credited with certain amount. The ITO disallowed the assessee's claim. On appeal, the Tribunal upheld the order of the ITO. On reference: Held Undisputably the female members of the HUF, according to the Hindu law, have no share in the joint family property and their interest is confined to maintenance only. A wife cannot herself demand a partition of the HUF property, but if a partition does take place between her husband and her sons, she is entitled to receive a share equal to that of a son and to hold and enjoy that share separately even from her husband. The share which is allotted to the wife or the mother, as held by the Full Bench of the Gujarat High Court in CGT v. Mrs. Taramati Hariprasad Vasa [1969] 74 ITU 211, is in view of her right of maintenance and the allotment of such a shire does not show that she had any right or interest in the HUF property. Before one can visualise or think of a partition, the property has to be owned by more than one person. Obviously, the sole owner cannot divide the property. The grant of any share in the property by the sole surviving male member of the HUF to the wife or to the mother would be only in the nature of settlement of the property upon them in lieu of their right of maintenance and cannot by any stretch of reasoning be said to be a partition of the property amongst them. Therefore, no partial partition or otherwise, would be possible in the case of HUF property consisting only of one male member or the sole coparcener. Thus, in the instant case, the assessee's claim of partial partition was rightly rejected by the Tribunal. Cases referred to Kundan Lal v. CIT [1981] 129…

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