https://www.taxtmi.com/caselaws?id=18907 The High Court of Madhya Pradesh ruled in favor of the assessee in a case concerning the interpretation of section 171 of the Income-tax Act, 1961 regarding a Hindu undivided family's partition claim. The court held that the rejection of the claim without a proper inquiry by the Assessing Officer was unjustified. Emphasizing the importance of a thorough inquiry to determine partition, the court directed the Appellate Tribunal to adhere to statutory provisions and due process in assessing claims related to partition and taxation in Hindu undivided families. en-us Tue, 31 Oct 1995 00:00:00 +0530 Mon, 02 Nov 2009 16:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18907 The High Court of Madhya Pradesh ruled in favor of the assessee in a case concerning the interpretation of section 171 of the Income-tax Act, 1961 regarding a Hindu undivided family's partition claim. The court held that the rejection of the claim without a proper inquiry by the Assessing Officer was unjustified. Emphasizing the importance of a thorough inquiry to determine partition, the court directed the Appellate Tribunal to adhere to statutory provisions and due process in assessing claims related to partition and taxation in Hindu undivided families. Case-Laws Income Tax Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18907