https://www.taxtmi.com/caselaws?id=65986 The Tribunal allowed the departmental appeals and restored the ITO's orders under Section 154, affirming that the partial partition was null and void for the relevant assessment years. The income from partially partitioned assets was deemed includable, following the Supreme Court's decision in a similar case. The Tribunal held that the rectification under Section 154 was justified, as the statute's language was clear on the aggregation of income in such cases. en-us Thu, 26 Jul 1984 00:00:00 +0530 Sat, 19 Feb 2011 16:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65986 The Tribunal allowed the departmental appeals and restored the ITO's orders under Section 154, affirming that the partial partition was null and void for the relevant assessment years. The income from partially partitioned assets was deemed includable, following the Supreme Court's decision in a similar case. The Tribunal held that the rectification under Section 154 was justified, as the statute's language was clear on the aggregation of income in such cases. Case-Laws Income Tax Thu, 26 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65986