KALLOOMAL TAPESWARI PRASAD (HUF), KANPUR vs THE C. I. T., KANPUR(AND VICE VERSA)

The Supreme Court examined the scope of Section 171 of the Income Tax Act, 1961, regarding the partition of Hindu Undivided Family (HUF) properties. The Court held that mere oral partition is insufficient for tax assessment purposes if the properties cannot be physically divided into definite portions. The Court affirmed the lower authorities' decision to assess the income from the properties in the hands of the HUF, emphasizing that a practical division by apportionment is necessary for recognizing a valid partition under the Act.