Where a HUF, which has been assessed as a HUF, undergoes partition ,the following procedures shall be adopted
a) The assessing officer shall inquire on the claim
b) The AO shall on completion of enquiry shall record the finding as to whether the total partition has taken place & the date on which it has taken place
c) If the partition of HUF has been effected in the previous year ,the total income of HUF for the previous year up to the date of partition shall be assessed
d) Each member of such HUF shall be jointly & severally liable for the tax on the income so assessed
e) Unless claim for the partition is made & a finding to that effect is recorded by order u/s 171 ,the HUF is assessable to tax as if no partition has taken place
Section 171 (9) Partial Partition
In case of a HUF which was assessed as HUF , if any partial partition has taken place after 31-12-78 then –
a) No claim that such partial partition has taken place shall be recorded by the Assessing Officer
b) Such family shall continue to be liable to be assessed as if no such partial partition has taken place
c) Each member of such family ,immediately before such partial partition & the family shall be jointly & severally liable for any sum payable under the act
d) The several liability of any member shall be computed according to the partition of the joint family property allotted on such partition .