1992 (8) TMI 282

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....y the Court Heard. The petitioner seeks reference of the following question : "Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal has not erred in law in holding that : the capital gain on the acquisition of the property is taxable in the hands of the individual members of HUF and not in the hands of the undivided assessee HUF as the partition....