APOORVA SHANTILAL SHAH vs COMMISSIONER OF INCOME TAX GUJARAT I, AHMEDABAD

The Supreme Court held that a partial partition of joint family properties by a father between himself and his minor sons is valid under Hindu Law and the Income Tax Act, 1961, specifically Section 171. The Court clarified that while the father has the right to effect such a partition, it must be done bona fide and is subject to challenge by the sons if deemed unfair. The High Court's ruling that the father lacks authority for partial partition was overturned, affirming the father's rights under ancient Hindu Law.