https://www.taxtmi.com/caselaws?id=24562 The High Court ruled in favor of the Revenue, upholding the denial of registration to the firm for the assessment year 1980-81 due to the invalidity of the partial partition under section 171(9) of the Income-tax Act. The court emphasized that partial partitions after December 31, 1978, shall not be recognized, and the family must be assessed as if no partition occurred. The court highlighted the importance of interpreting the Act's provisions as a cohesive scheme, ultimately siding with the Revenue and against the assessee. en-us Mon, 30 Jan 1989 00:00:00 +0530 Wed, 20 Jan 2010 18:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24562 The High Court ruled in favor of the Revenue, upholding the denial of registration to the firm for the assessment year 1980-81 due to the invalidity of the partial partition under section 171(9) of the Income-tax Act. The court emphasized that partial partitions after December 31, 1978, shall not be recognized, and the family must be assessed as if no partition occurred. The court highlighted the importance of interpreting the Act's provisions as a cohesive scheme, ultimately siding with the Revenue and against the assessee. Case-Laws Income Tax Mon, 30 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24562