https://www.taxtmi.com/caselaws?id=64129 The Tribunal upheld the AAC's decision, directing the ITO to accept the assessee's claim of partial partition under Section 171 of the IT Act, 1961. The Tribunal found that the properties were not suitable for physical division due to their commercial nature and existing tenancies. It was determined that the partition met the statutory requirements, dismissing the Department's appeal. en-us Fri, 14 Apr 1978 00:00:00 +0530 Sat, 05 Feb 2011 10:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64129 The Tribunal upheld the AAC's decision, directing the ITO to accept the assessee's claim of partial partition under Section 171 of the IT Act, 1961. The Tribunal found that the properties were not suitable for physical division due to their commercial nature and existing tenancies. It was determined that the partition met the statutory requirements, dismissing the Department's appeal. Case-Laws Income Tax Fri, 14 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64129