https://www.taxtmi.com/caselaws?id=191486 The Appellate Tribunal ITAT Delhi declined to admit an additional ground raised during wealth-tax appeals for the assessment years 1974-75 and 1975-76, emphasizing the importance of raising such grounds in advance. The Tribunal held that the property at 18, Golf Links, New Delhi, could not be excluded from the HUF's assessment post a partial partition in December 1973, as there was no valid partial partition recognized under Income-tax or Hindu law. The appeals were allowed in part based on these findings. en-us Wed, 23 Jan 1985 00:00:00 +0530 Wed, 05 Apr 2017 15:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191486 The Appellate Tribunal ITAT Delhi declined to admit an additional ground raised during wealth-tax appeals for the assessment years 1974-75 and 1975-76, emphasizing the importance of raising such grounds in advance. The Tribunal held that the property at 18, Golf Links, New Delhi, could not be excluded from the HUF's assessment post a partial partition in December 1973, as there was no valid partial partition recognized under Income-tax or Hindu law. The appeals were allowed in part based on these findings. Case-Laws Income Tax Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191486