Per Shri V.P. Elhence, Judicial Member - These two appeals filed by the assessee arise out of the separate orders, both dated 25-6-1981 of the AAC, Special Range, Kanpur.

2. The assessee-HUF, by means of an application dated 31-3-1978, required the ITO to recognise the partial partition of the HUF which was said to have been effected on 30-6-1976 (i.e., first day of the previous year under consideration) between its members with reference to an amount of Rs. 2,01,000 out of the fixed deposits of the HUF amounting to Rs. 2,61,000 in the Allahabad Bank, Generalganj, Kanpur. Out of the total value of the 7 fixed deposit receipts amounting to Rs. 2,01,000, the value of one of the fixed deposits to the extent of Rs. 21,000 was set apart to provide for the marriage and other expenses of the minor daughter, Km. Vinita Dixit. The rest of the deposit amounting to Rs. 1,80.000 were divided equally between the karta, his wife and his minor son. The HUF consisted of Shri Kailash Kumar Dixit, the karta, his wife, Smt. Asha Dixit, his minor son, Vinay Kumar Dixit and his minor daughter, Km. Vinita Dixit. A deed dated 30-6-1976 of partial parti-tion was also executed which was submitted befo