https://www.taxtmi.com/caselaws?id=292612 A partition claim concerning a Hindu joint family had to be raised before the Income-tax Officer under the special assessment procedure, and could not be introduced for the first time in appeal. The appellate scheme under the Income-tax Act did not permit the assessee to bypass the prescribed statutory process by raising a matter that should have been determined at the assessment stage. The Assistant Commissioner was therefore not bound to entertain or adjudicate the partition plea, and was right to refuse to decide it. The reference was answered in favour of the Revenue. en-us Thu, 12 Mar 1931 00:00:00 +0530 Fri, 01 Jan 2021 13:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292612 A partition claim concerning a Hindu joint family had to be raised before the Income-tax Officer under the special assessment procedure, and could not be introduced for the first time in appeal. The appellate scheme under the Income-tax Act did not permit the assessee to bypass the prescribed statutory process by raising a matter that should have been determined at the assessment stage. The Assistant Commissioner was therefore not bound to entertain or adjudicate the partition plea, and was right to refuse to decide it. The reference was answered in favour of the Revenue. Case-Laws Income Tax Thu, 12 Mar 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292612