https://www.taxtmi.com/caselaws?id=39234 Section 250(4) of the Income-tax Act, 1961 permits the first appellate authority to make further inquiry and receive material necessary for disposal of an appeal. The question whether a partition had taken place in the assessee's family was treated as a question of fact, and the Tribunal was required to consider the full evidence and the scope of the appellate authority's powers before disturbing the finding. As the Tribunal did not adequately address the material supporting partition and proceeded on an incomplete appreciation of evidence, its conclusion that there was no valid partition was held to be incorrect and the issue was directed to be reconsidered in accordance with law. en-us Wed, 01 Oct 1975 00:00:00 +0530 Wed, 14 Apr 2010 10:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39234 Section 250(4) of the Income-tax Act, 1961 permits the first appellate authority to make further inquiry and receive material necessary for disposal of an appeal. The question whether a partition had taken place in the assessee's family was treated as a question of fact, and the Tribunal was required to consider the full evidence and the scope of the appellate authority's powers before disturbing the finding. As the Tribunal did not adequately address the material supporting partition and proceeded on an incomplete appreciation of evidence, its conclusion that there was no valid partition was held to be incorrect and the issue was directed to be reconsidered in accordance with law. Case-Laws Income Tax Wed, 01 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39234