https://www.taxtmi.com/caselaws?id=64956 The Tribunal upheld the assessing officer's decision to reject the claim of total partition of the assessee-HUF for the assessment year 1982-83 due to the lack of physical division of properties. The Tribunal also dismissed the appeal regarding the assessment of wealth for the same year based on the total partition claim, emphasizing the importance of physical division in partition claims under Income-tax Law and stating that Court decrees recognizing partition are not binding on income tax authorities. en-us Fri, 26 Jul 1991 00:00:00 +0530 Fri, 11 Feb 2011 13:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64956 The Tribunal upheld the assessing officer's decision to reject the claim of total partition of the assessee-HUF for the assessment year 1982-83 due to the lack of physical division of properties. The Tribunal also dismissed the appeal regarding the assessment of wealth for the same year based on the total partition claim, emphasizing the importance of physical division in partition claims under Income-tax Law and stating that Court decrees recognizing partition are not binding on income tax authorities. Case-Laws Income Tax Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64956