https://www.taxtmi.com/caselaws?id=61172 The Tribunal dismissed the reference application, upheld the validity of the partial partition, canceled the invalid reassessments by the ITO, and found the initiation of proceedings under section 147(a) to lack lawful jurisdiction. The decision was based on the overriding title created by the partial partition and Hindu Law principles, resulting in individual assessments according to the memorandum of partition. en-us Thu, 11 Mar 1982 00:00:00 +0530 Tue, 11 Jan 2011 11:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61172 The Tribunal dismissed the reference application, upheld the validity of the partial partition, canceled the invalid reassessments by the ITO, and found the initiation of proceedings under section 147(a) to lack lawful jurisdiction. The decision was based on the overriding title created by the partial partition and Hindu Law principles, resulting in individual assessments according to the memorandum of partition. Case-Laws Income Tax Thu, 11 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61172