AMARENDRA NATH SEN, J. (1) OUR judgment in C.A. No. 35 (NT) of 1982 - Apoorva Shantilal Shah, H.U.F. v. C.I.T., delivered this day, concludes the question raised in this appeal. Following our judgment in the said appeal, we allow this appeal and set aside the judgment and order of the High court. We hold that the partial partition between the parties is valid and we direct the Income-tax Officer to recognise the partial partition of the joint family properties claimed by the assessee and to proceed to make the assessment on the basis thereof. There will be no order as to costs.