https://www.taxtmi.com/caselaws?id=25569 The Delhi High Court did not decide whether properties allotted to the wife and two sons under a 1970 partition decree were excludible from the assessee's net wealth. Recognising that the issue involved the incidents of property and the scope and effect of partition under the Dayabhaga school, the court directed the Tribunal to state a case and refer the specific question of law for determination. It also allowed both sides to argue all relevant matters, including the Revenue's past conduct and the effect of prior wealth-tax and income-tax assessments. The applications were disposed of without adjudicating the substantive wealth inclusion question. en-us Wed, 18 Feb 1987 00:00:00 +0530 Fri, 29 Jan 2010 15:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25569 The Delhi High Court did not decide whether properties allotted to the wife and two sons under a 1970 partition decree were excludible from the assessee's net wealth. Recognising that the issue involved the incidents of property and the scope and effect of partition under the Dayabhaga school, the court directed the Tribunal to state a case and refer the specific question of law for determination. It also allowed both sides to argue all relevant matters, including the Revenue's past conduct and the effect of prior wealth-tax and income-tax assessments. The applications were disposed of without adjudicating the substantive wealth inclusion question. Case-Laws Wealth-tax Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25569