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    <title>2004 (11) TMI 502 - ITAT BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=117790</link>
    <description>The Tribunal upheld the Assessing Officer&#039;s decision, ruling that the partition of the Hindu Undivided Family (HUF) property during the assessment year 1987-88 was not valid. Despite the appellant&#039;s arguments and evidence, including witness certificates and documents, the Tribunal found discrepancies and inconsistencies in the presented materials. As the partition was not officially recognized under section 171, the property would continue to be considered joint family property for tax assessment purposes. Consequently, all appeals were dismissed, and the income and wealth assessments were to remain with the HUF until a valid partition was acknowledged.</description>
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    <pubDate>Tue, 30 Nov 2004 00:00:00 +0530</pubDate>
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      <title>2004 (11) TMI 502 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=117790</link>
      <description>The Tribunal upheld the Assessing Officer&#039;s decision, ruling that the partition of the Hindu Undivided Family (HUF) property during the assessment year 1987-88 was not valid. Despite the appellant&#039;s arguments and evidence, including witness certificates and documents, the Tribunal found discrepancies and inconsistencies in the presented materials. As the partition was not officially recognized under section 171, the property would continue to be considered joint family property for tax assessment purposes. Consequently, all appeals were dismissed, and the income and wealth assessments were to remain with the HUF until a valid partition was acknowledged.</description>
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      <pubDate>Tue, 30 Nov 2004 00:00:00 +0530</pubDate>
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