COMMISSIONER OF INCOME-TAX, MADRAS vs M. K. STREMANN, MADRAS

The Supreme Court held that a partition deed executed on December 19, 1952, constituted a valid partition of self-acquired property blended with Joint Hindu family property, thus allowing separate assessments under Section 25A of the Income-tax Act, 1922. The Court found that the deed served as evidence of a pre-existing fact of blending, confirming that the properties had assumed the character of joint family property prior to partition. The Court upheld the High Court's ruling that the partition deed did not amount to a transfer under Section 16(3)(a)(iv).