https://www.taxtmi.com/caselaws?id=55104 The Tribunal ruled in favor of the assessee, emphasizing the validity of the partial partition recognized by the ITO under section 171. The Tribunal held that the ITO and AAC were not justified in combining the income of the two HUFs, as the partition was deemed valid. It highlighted the importance of legal orders in determining the status of HUFs for tax assessment purposes, ultimately allowing the appeal and rejecting the revenue's argument that the partition was invalid. en-us Fri, 30 Jul 1982 00:00:00 +0530 Wed, 24 Nov 2010 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55104 The Tribunal ruled in favor of the assessee, emphasizing the validity of the partial partition recognized by the ITO under section 171. The Tribunal held that the ITO and AAC were not justified in combining the income of the two HUFs, as the partition was deemed valid. It highlighted the importance of legal orders in determining the status of HUFs for tax assessment purposes, ultimately allowing the appeal and rejecting the revenue's argument that the partition was invalid. Case-Laws Income Tax Fri, 30 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55104