https://www.taxtmi.com/caselaws?id=55766 The Tribunal allowed the appeal in favor of the assessee, directing the Income Tax Officer to recognize the partial partition of the land claimed by the assessee under Section 171 of the Income Tax Act. The Tribunal disagreed with the conclusions of the Income Tax Officer and Commissioner (Appeals), finding merit in the arguments presented by the assessee and referencing a similar case from the Gujarat High Court. en-us Wed, 22 Jul 1987 00:00:00 +0530 Mon, 29 Nov 2010 18:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55766 The Tribunal allowed the appeal in favor of the assessee, directing the Income Tax Officer to recognize the partial partition of the land claimed by the assessee under Section 171 of the Income Tax Act. The Tribunal disagreed with the conclusions of the Income Tax Officer and Commissioner (Appeals), finding merit in the arguments presented by the assessee and referencing a similar case from the Gujarat High Court. Case-Laws Income Tax Wed, 22 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55766