https://www.taxtmi.com/caselaws?id=16939 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue. The judgment affirmed the validity of the partial partition and emphasized the importance of serving notices to all family members before making decisions affecting their interests. The Court found the Commissioner's order under section 263 invalid due to lack of notice to all family members and supported the Tribunal's view that defining individual shares within groups was not a legal requirement for a valid partial partition under Hindu law. en-us Wed, 16 Jul 1997 00:00:00 +0530 Mon, 14 Sep 2009 11:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16939 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue. The judgment affirmed the validity of the partial partition and emphasized the importance of serving notices to all family members before making decisions affecting their interests. The Court found the Commissioner's order under section 263 invalid due to lack of notice to all family members and supported the Tribunal's view that defining individual shares within groups was not a legal requirement for a valid partial partition under Hindu law. Case-Laws Income Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16939