2000 (1) TMI 11

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....e Income-tax Act, 1961, stated a case and referred the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner directing the Income-tax Officer to allow the claim of partial partition to the assessee ?" The aforesaid question arises out of the Trib....

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....ssing Officer rejected the claim for partial partition for the following reasons : "1. The family remains joint as far is the remaining assets of the Hindu undivided family are concerned. All the members of the Hindu undivided family are joint on food and worship. 2. The claim of Shri Dhawan that Smt. Shakuntala Maheshwari acted on behalf of the minor coparcener Master Yashwant is also not c....

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....e entity and as such there is no evidence of any dispute amongst the coparceners." The aforesaid reasons were negatived by the Assistant Commissioner and then by the Tribunal who without discussing the facts, followed its orders and similar cases of other assessees. I have heard Sri A. N. Mahajan, learned standing counsel for the Commissioner, and Sri P. K. Mishra, advocate, holding brief fr....