https://www.taxtmi.com/caselaws?id=66750 The Tribunal allowed the appeal in favor of the assessee, setting aside the CIT's order and reinstating the ITO's decision. It held that the partial partition in the Hindu Undivided Family (HUF) with only one male member was valid as a family arrangement, based on precedents from the Punjab & Haryana High Court and Supreme Court decisions. The Tribunal found no issues with the arrangement and rejected the argument for further evaluation by the ITO, emphasizing the fairness and bona fides of the arrangement. en-us Tue, 19 Jan 1982 00:00:00 +0530 Mon, 07 Mar 2011 10:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66750 The Tribunal allowed the appeal in favor of the assessee, setting aside the CIT's order and reinstating the ITO's decision. It held that the partial partition in the Hindu Undivided Family (HUF) with only one male member was valid as a family arrangement, based on precedents from the Punjab & Haryana High Court and Supreme Court decisions. The Tribunal found no issues with the arrangement and rejected the argument for further evaluation by the ITO, emphasizing the fairness and bona fides of the arrangement. Case-Laws Income Tax Tue, 19 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66750