https://www.taxtmi.com/caselaws?id=55177 The Tribunal upheld the Commissioner (Appeals)'s decision to include the full original shares of profit from partnership firms in the total income of the assessee-HUF. It confirmed the Commissioner (Appeals)'s jurisdiction to enhance the assessment, ruling that partial partitions were not recognized for income-tax purposes, and the family would continue to be taxed as an HUF. The Tribunal dismissed the appeal, affirming the decisions made regarding the inclusion of profits and the Commissioner (Appeals)'s authority to enhance the assessment. en-us Sat, 24 Nov 1984 00:00:00 +0530 Wed, 24 Nov 2010 12:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55177 The Tribunal upheld the Commissioner (Appeals)'s decision to include the full original shares of profit from partnership firms in the total income of the assessee-HUF. It confirmed the Commissioner (Appeals)'s jurisdiction to enhance the assessment, ruling that partial partitions were not recognized for income-tax purposes, and the family would continue to be taxed as an HUF. The Tribunal dismissed the appeal, affirming the decisions made regarding the inclusion of profits and the Commissioner (Appeals)'s authority to enhance the assessment. Case-Laws Income Tax Sat, 24 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55177