https://www.taxtmi.com/caselaws?id=70413 Section 171(9) of the Income-tax Act could not be applied to disregard a partial partition already recognised under section 171 for assessment year 1979-80. The amendment was stated to operate only from assessment year 1980-81 onwards, and the partial partition had been accepted by an earlier section 171 order before the later order sought to invoke section 171(9). On that basis, the amended provision was inapplicable to the 1979-80 assessment proceedings, and the assessee prevailed on the issue. en-us Thu, 10 Jan 1991 00:00:00 +0530 Sat, 16 Apr 2011 10:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70413 Section 171(9) of the Income-tax Act could not be applied to disregard a partial partition already recognised under section 171 for assessment year 1979-80. The amendment was stated to operate only from assessment year 1980-81 onwards, and the partial partition had been accepted by an earlier section 171 order before the later order sought to invoke section 171(9). On that basis, the amended provision was inapplicable to the 1979-80 assessment proceedings, and the assessee prevailed on the issue. Case-Laws Income Tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70413