This reference under section 256 (1) of the Income Tax Act, 1961, for short 'the Act' has been made at the instance of the Revenue, the following is the question referred to the High Court.

“Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that there was valid partition for purpose of section 171 Of the Income Tat Act, 1961, in the HUF consisting of son and mother only ?"

2. The assessment in queition relates to the assessment year 1979-80 The assessed is a Hindu undivided family consisting of a son and his mother duly. The assessee contended before the income-tax Officer that there was or oral partition or family arrangement which took effect from 4.4.79 and confirmation of the same the parties executed a document on 18.5.79 and under the partition immovable properties described in Schedule B were allotted to son and movable properties described in Schedule C were allotted to the mother and thereafter they have been enjoying the properties separately. On these averments it was contended that HUF cannot be assessed and the individuals may be assessed. The Income-tax Officer overruled this contention on the ground that th