UNION OF INDIA vs M.V. VALLIAPPAN .

The Supreme Court upheld the High Court's decision to strike down Section 171(9) of the Income Tax Act, 1961, as unconstitutional under Article 14 of the Constitution, ruling that it lacked legislative competence. The Court affirmed that the recognition of a partial partition under Section 171(2) remains effective unless revoked, and thus, income from partitioned properties cannot be assessed in the hands of the Hindu undivided family. The appeals were dismissed, affirming the High Court's judgment.