https://www.taxtmi.com/caselaws?id=67014 The Tribunal upheld the validity of the partial partition under Hindu law, ruling that the father had the authority to effect the partition without the sons' consent. The Tribunal found that the order passed by the ITO was not erroneous or prejudicial to the interest of revenue, citing the Supreme Court decision in Kalyani Narayanan & Ors. The appeal was allowed, and the CIT's order under Section 263 was cancelled. en-us Fri, 18 Dec 1981 00:00:00 +0530 Tue, 08 Mar 2011 17:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67014 The Tribunal upheld the validity of the partial partition under Hindu law, ruling that the father had the authority to effect the partition without the sons' consent. The Tribunal found that the order passed by the ITO was not erroneous or prejudicial to the interest of revenue, citing the Supreme Court decision in Kalyani Narayanan & Ors. The appeal was allowed, and the CIT's order under Section 263 was cancelled. Case-Laws Income Tax Fri, 18 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67014