https://www.taxtmi.com/caselaws?id=23053 A revisional challenge is maintainable where a Commissioner's remand order also contains an independent adverse finding prejudicial to the assessee; here, the objection to assessment under section 65 and direction to proceed under section 17 was therefore open to revision. The Court also held that lands received on partition could not be treated as purely individual property where they remained ancestral in character and the sons retained birthrights. The adverse finding was set aside, while the remand was sustained for fresh consideration of whether the holdings were distinct and whether separate assessment under section 65 was justified. en-us Thu, 14 Jun 1990 00:00:00 +0530 Wed, 16 Dec 2009 13:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23053 A revisional challenge is maintainable where a Commissioner's remand order also contains an independent adverse finding prejudicial to the assessee; here, the objection to assessment under section 65 and direction to proceed under section 17 was therefore open to revision. The Court also held that lands received on partition could not be treated as purely individual property where they remained ancestral in character and the sons retained birthrights. The adverse finding was set aside, while the remand was sustained for fresh consideration of whether the holdings were distinct and whether separate assessment under section 65 was justified. Case-Laws Income Tax Thu, 14 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23053