( 1 ) IN this case, the assessment years involved are 1963-64, 1964-65 and 1965-66. The assessee was the holder of an impartible estate known as the Burdwan Raj and was governed by the Mitakshara school of Hindu law. There was a partition of the family properties, according to the assessee, between the assessee and his three sons, by a deed dated 10th April, 1962. The assessee claimed partition of the family properties before the ITO. The ITO was of the view that the assessee has been assessed as an individual in the past and there has been no HUF which could be partitioned within the meaning of Section 171 (1) of the I. T. Act, 1961, and the claim for partition was not enforceable. He was also of the view that the partition had not taken place in the true sense of the term as the assessee's mother and brother had no right to relinquish their title or interest in the impartible estate which was solely governed by the rule of primogeniture. He further found that there was a clear bar in Hindu law from making a gift by a coparcener till the individual coparcener's interest was determined by means of partition and the very fact that the assessee had made a gif