Partial partition without compensation deemed invalid; Tribunal rules in favor of Department over assessee

The High Court of Allahabad held that a partial partition from April 1, 1973, was deemed invalid due to the lack of allocation or compensation to Smt. Sewti Devi. The Tribunal's ruling in favor of the Department over the assessee was upheld.

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The High Court of Allahabad ruled that a partial partition dated April 1, 1973, was invalid as Smt. Sewti Devi was not allocated any share or compensated. The Tribunal's decision was upheld, favoring the Department over the assessee. (Case citation: 2003 (3) TMI 60 - Allahabad High Court)

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