https://www.taxtmi.com/caselaws?id=25311 The High Court of Allahabad affirmed the Tribunal's decision in a case concerning the assessment of share income post partial partition under the Income-tax Act, 1961. The Court found that the share income remained with the family members post-partition and was not assessable in the hands of the individual assessee. Applying principles from CIT v. Sitaldas Tirathdas [1961] 41 ITR 367, the Court dismissed the Commissioner of Income-tax's applications, concluding that there was no question of law to be referred. Therefore, the applications were summarily dismissed by the High Court of Allahabad. en-us Mon, 20 Jul 1987 00:00:00 +0530 Wed, 27 Jan 2010 18:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25311 The High Court of Allahabad affirmed the Tribunal's decision in a case concerning the assessment of share income post partial partition under the Income-tax Act, 1961. The Court found that the share income remained with the family members post-partition and was not assessable in the hands of the individual assessee. Applying principles from CIT v. Sitaldas Tirathdas [1961] 41 ITR 367, the Court dismissed the Commissioner of Income-tax's applications, concluding that there was no question of law to be referred. Therefore, the applications were summarily dismissed by the High Court of Allahabad. Case-Laws Income Tax Mon, 20 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25311