|Question And Answer|
|Subject:||Partion HUF u/s 171|
|Querist:||CA shriram Puranik|
|Answered by:||Advocate Rahul Hakani|
|Date:||July 24, 2021|
Mr B is a coparsenor of bigger HUF ‘A HUF’. On earlier partial partion of A HUF in 1975 , Mr B HUF Consiting of himself , his wife Major son and married daughter is also assessed separately as B HUF . B HUF has effected partition of its all assets and liabilities . Amongst coparceners and wife of B , will this partion of B HUF is complete partition u/s171 or still it will be treated as partial partition ?
Under Hindu Law, there can be a HUF within a HUF. Hence total partition of smaller HUF will be valid if the property of smaller HUF is divided by metes and bounds.
As per section 171 (1) A Hindu family heitherto assessed as undivided shall be deemed for the purposes of this Act to be a Hindu undivided family , except where and so far as a finding of partition has been given under this section in respect of the Hindu undivided family . It is desirable file the application and get the order section 171 of the Act.
It will be treated as Total Partition.