https://www.taxtmi.com/caselaws?id=19849 The Tribunal's decision to direct the Income-tax Officer to consider a partial partition under section 171 before proceeding with section 143(3) was upheld. The Tribunal relied on a Madras High Court judgment declaring section 171(9) ultra vires, despite the Revenue citing a Karnataka High Court decision supporting its validity. The Court deemed the Madras High Court's ruling as the pertinent authority, leading to the Tribunal's decision in favor of the assessee from a Hindu undivided family. en-us Wed, 01 Sep 1993 00:00:00 +0530 Tue, 10 Nov 2009 12:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19849 The Tribunal's decision to direct the Income-tax Officer to consider a partial partition under section 171 before proceeding with section 143(3) was upheld. The Tribunal relied on a Madras High Court judgment declaring section 171(9) ultra vires, despite the Revenue citing a Karnataka High Court decision supporting its validity. The Court deemed the Madras High Court's ruling as the pertinent authority, leading to the Tribunal's decision in favor of the assessee from a Hindu undivided family. Case-Laws Income Tax Wed, 01 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19849