https://www.taxtmi.com/caselaws?id=36705 Partition claims arising in an assessment completed after the commencement of the Income-tax Act, 1961, must be examined under section 171 of the 1961 Act, because section 297 requires post-commencement assessments to follow the new procedural regime. Although the partition-enquiry provisions in section 25A of the 1922 Act and section 171 of the 1961 Act are both procedural, they are not identical, and the applicable provision depends on the governing assessment law. Where the assessment was made under section 143(3) of the 1961 Act, reference questions framed on the footing of the old Act proceeded on an incorrect legal basis and did not address the real dispute. en-us Tue, 11 Mar 1980 00:00:00 +0530 Wed, 24 Mar 2010 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36705 Partition claims arising in an assessment completed after the commencement of the Income-tax Act, 1961, must be examined under section 171 of the 1961 Act, because section 297 requires post-commencement assessments to follow the new procedural regime. Although the partition-enquiry provisions in section 25A of the 1922 Act and section 171 of the 1961 Act are both procedural, they are not identical, and the applicable provision depends on the governing assessment law. Where the assessment was made under section 143(3) of the 1961 Act, reference questions framed on the footing of the old Act proceeded on an incorrect legal basis and did not address the real dispute. Case-Laws Income Tax Tue, 11 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36705