https://www.taxtmi.com/caselaws?id=24707 The court ruled in favor of the petitioners in a case concerning assessment proceedings under the Income-tax Act for the assessment year 1979-80. The court held that the retrospective amendment inserting sub-section (9) to section 171 of the Income-tax Act, which disregarded partial partitions post-December 31, 1978, did not apply to the assessment year in question. The court emphasized that the retrospective provision was intended for assessment years commencing after April 1, 1980, and directed the Income-tax Officer not to apply the amendment to the petitioners' cases for the assessment year 1979-80. en-us Sun, 24 Apr 1988 00:00:00 +0530 Thu, 21 Jan 2010 18:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24707 The court ruled in favor of the petitioners in a case concerning assessment proceedings under the Income-tax Act for the assessment year 1979-80. The court held that the retrospective amendment inserting sub-section (9) to section 171 of the Income-tax Act, which disregarded partial partitions post-December 31, 1978, did not apply to the assessment year in question. The court emphasized that the retrospective provision was intended for assessment years commencing after April 1, 1980, and directed the Income-tax Officer not to apply the amendment to the petitioners' cases for the assessment year 1979-80. Case-Laws Income Tax Sun, 24 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24707