https://www.taxtmi.com/caselaws?id=6868 The court ruled in favor of the petitioner in a case involving the assessment of an individual post a claimed partition in a Hindu undivided family. The court quashed the provisional addition of Rs. 7,000 in the assessment, emphasizing that provisional inclusions should be conclusively determined before inclusion, which was not the case as no partnership firm was established. While the court found no manifest illegality in the findings on partial partition and partnership existence, it partially allowed the petition, directing the parties to bear their own costs. en-us Mon, 31 Jan 1966 00:00:00 +0530 Fri, 06 Feb 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6868 The court ruled in favor of the petitioner in a case involving the assessment of an individual post a claimed partition in a Hindu undivided family. The court quashed the provisional addition of Rs. 7,000 in the assessment, emphasizing that provisional inclusions should be conclusively determined before inclusion, which was not the case as no partnership firm was established. While the court found no manifest illegality in the findings on partial partition and partnership existence, it partially allowed the petition, directing the parties to bear their own costs. Case-Laws Income Tax Mon, 31 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6868