https://www.taxtmi.com/caselaws?id=23985 A reference on the tax treatment of agricultural land and an alleged family settlement could not be answered until the Tribunal first determined the land's character before the land reforms regime and the factual basis of any genuine settlement. The Tribunal had applied Hindu law principles on severance of status without examining the statutory framework governing rights in agricultural land, and the document relied on as a settlement was in fact a plaint in a partition suit. Because the essential factual foundations were not established, the court declined to answer the reference on merits and remitted the matter for fresh disposal in accordance with law. en-us Thu, 20 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 16:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23985 A reference on the tax treatment of agricultural land and an alleged family settlement could not be answered until the Tribunal first determined the land's character before the land reforms regime and the factual basis of any genuine settlement. The Tribunal had applied Hindu law principles on severance of status without examining the statutory framework governing rights in agricultural land, and the document relied on as a settlement was in fact a plaint in a partition suit. Because the essential factual foundations were not established, the court declined to answer the reference on merits and remitted the matter for fresh disposal in accordance with law. Case-Laws Income Tax Thu, 20 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23985