Partition genuineness under income tax law is a factual finding when supported by legal evidence.

A finding on the genuineness of a Hindu undivided family partition under section 25A of the Income-tax Act, 1922 is a question of fact when supported by legal evidence and is not open to interference as a question of law. On the material before it, the Tribunal's first finding that the partition deed was not genuine and had not been acted upon was upheld. On the later assessment years, the additional evidence before the Tribunal was sufficient to support genuineness of the 30 December 1944 partition, and that finding was sustained.

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Issues: Whether there was legal evidence to support the finding that the alleged partition of the Hindu undivided family was not genuine and was not acted upon, and whether the later partition set up for the subsequent assessment years was proved to be genuine.

Analysis: The dispute turned on the Tribunal's factual finding under section 25A of the Income-tax Act, 1922. In the first appeal, the Tribunal had found on the material before it that the partition deed was not genuine and had not been acted upon. That finding involved no question of law, and the High Court was right in upholding it. In the second appeal, the Tribunal relied on additional facts, including the evidence adduced before it, and those materials were sufficient to support the finding that the partition of 30 December 1944 was genuine.

Conclusion: The finding of genuineness failed in the first matter and was sustained in the second matter on the basis of legal evidence.

Final Conclusion: The common legal issue was resolved on the basis that the Tribunal's factual findings on partition genuineness were supportable on evidence, resulting in dismissal of both appeals.

Ratio Decidendi: A finding on the genuineness of a partition, if supported by legal evidence, is a finding of fact that does not give rise to a question of law for interference in reference or appeal.

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