Partition claim procedure: Income tax Officer must issue and communicate a partition order to preserve the right to appeal. The Income tax Officer must, after enquiry and notice to family members, pass a formal order recording whether there has been total or partial partition of joint family property and communicate that order to the assessee, because the determination is appealable and an uncommunicated file note would negate the right to appeal.
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Provisions expressly mentioned in the judgment/order text.
Partition claim procedure: Income tax Officer must issue and communicate a partition order to preserve the right to appeal.
The Income tax Officer must, after enquiry and notice to family members, pass a formal order recording whether there has been total or partial partition of joint family property and communicate that order to the assessee, because the determination is appealable and an uncommunicated file note would negate the right to appeal.
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