https://www.taxtmi.com/caselaws?id=7427 A Tribunal's finding on partial partition in a Hindu undivided family is not legally sustainable when it is based on suspicion, conjecture, or disbelief of evidence without stated reasons. The assessee supported partial partition with documents, affidavits, and oral testimony, and the record showed that no books were maintained, the capital transferred to the new firm was identified, and the partners were family members. Because the Tribunal rejected this material mainly on surmise and without proved contrary evidence, its factual conclusion was held perverse and open to interference in law. The answer to the reframed question was therefore in favour of the assessee. en-us Tue, 03 Sep 1968 00:00:00 +0530 Thu, 19 Feb 2009 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7427 A Tribunal's finding on partial partition in a Hindu undivided family is not legally sustainable when it is based on suspicion, conjecture, or disbelief of evidence without stated reasons. The assessee supported partial partition with documents, affidavits, and oral testimony, and the record showed that no books were maintained, the capital transferred to the new firm was identified, and the partners were family members. Because the Tribunal rejected this material mainly on surmise and without proved contrary evidence, its factual conclusion was held perverse and open to interference in law. The answer to the reframed question was therefore in favour of the assessee. Case-Laws Income Tax Tue, 03 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7427