JUDGMENT : Amarendra Nath Sen, J. - For reasons recorded in our judgment in C.A. No. 35 (NT) of 1982- Shri Apoorva Shantilal Shah H.U.F. v The Commissioner of Income-tax, Gujarat-I, Ahemdabad, delivered this day we allow this appeal. We set aside the judgment and order passed by the High Court. We hold that the partial partition is valid and we direct the Income-tax Officer to recognise the partial partition and to proceed to make the assessment on the basis that there is a partial partition of the joint family properties claimed by the assessee. We make no order as to costs.