https://www.taxtmi.com/caselaws?id=18464 The court held that the partition of the family occurred on November 18, 1974, and not on January 10, 1967. It affirmed that the requirements of section 20 of the Wealth-tax Act were not met for the earlier date. The court agreed with the Tribunal's decision, emphasizing the necessity of a complete partition by metes and bounds as per judicial precedents. The court answered the questions in favor of the Department, with no order as to costs. en-us Thu, 09 Mar 1995 00:00:00 +0530 Thu, 01 Oct 2009 11:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18464 The court held that the partition of the family occurred on November 18, 1974, and not on January 10, 1967. It affirmed that the requirements of section 20 of the Wealth-tax Act were not met for the earlier date. The court agreed with the Tribunal's decision, emphasizing the necessity of a complete partition by metes and bounds as per judicial precedents. The court answered the questions in favor of the Department, with no order as to costs. Case-Laws Wealth-tax Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18464