1998 (7) TMI 21

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....erred for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the income from the portion allotted to the assessee's mother cannot be considered in the assessee's hands when the alleged partition effected on 25-7-1970, was treated as not valid !'" The assessee, Shri B. Sivaprakash, is an individual having inc....

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....nds the income of his Hindu undivided family and also income from the property allotted to his mother by him, on the ground that the partial partition executed on 27-7-1970, was not genuine. The Appellate Assistant Commissionor found that the income belonging to the assessee-Hindu undivided family and his mother should be excluded from the individual hands of the assessee. The Tribunal held that t....