Judgment

AMARENDRA NATH SEN, J.:- The Principal question for decision in this appeal by Special Leave is whether the father in exercise of his right as patria potes as or otherwise can effect a partial partition between himself and his minor sons of joint family properties of a Hindu joint family governed by the Mitakshara School of Hindu law.

2. The assessee, a Hindu undivided family (hereinafter referred to as H. U. F.), which consists of four members, namely, (1) Shri Apoorva Shantilal Shah, (2) his wife Smt. Karuna and their minor sons, (3) Chinton and (4) Tejal, is the appellant before us. The members of the H. U. F. are governed by the Mitakshara School of Hindu law. The assessment year in question is the year 1975-76, During the assessment pertaining to the assessment year under consideration, Shri Apoorva who is the father of the minor sons and husband of Smt. Karuna and the Karta of the H. U. F. made an application to the Income-tax Officer for recognising partial partition under Section 171 of the Income-tax Act. 1961 (hereinafter referred to as the Act), claiming that two partial partitions had taken place amongst the members of the said family, one on 24-12-1973 in respec