1991 (1) TMI 229

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....eals) holding that the partial partition originally recognised cannot be ignored. 2. The admitted facts are as follows : The assessee is a Hindu undivided family. There was a declaration of a partial partition in the family on 28-2-1979. In the course of the assessment for the assessment year 1979-80, corresponding to the previous year ended 13-4-1979, the assessee claimed that the partial part....

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....as High Court in the case of M. V. Valliappan v. ITO [1988] 170 ITR 238. The revenue is in appeal to contend that the decision of the Madras High Court has not become final and should not have been followed by the CIT (Appeals). On the other hand, it is pointed out on behalf of the assessee that the question whether the provisions of section 171(9) was applicable to assessment year 1979-80 was the....

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....section 171(9) are invalid, we are not proceeding on that basis. We are proceeding with this case only on the limited issue whether in the assessment for the assessment year 1979-80 the Income-tax Officer can invoke the provisions of section 171(9). As observed by the Andhra Pradesh High Court, the CBDT has itself declared in the Memorandum explaining the object of this amendment that it will appl....