1997 (2) TMI 52

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....9, 41 of 1989 and 42 of 1989 as a common question is involved in these cases. The Income-tax Tribunal, Gauhati Bench, Camp Patna, has referred the following question of law for the opinion of this court in relation to the assessment years 1979-80 to 1982-83 : "Whether section 171(9) of the Income-tax Act, 1961, is not applicable in the assessment years 1979-80 to 1982-83 even though the partial....

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....e assessee. Against the said order, when an appeal was taken, the appellate authority allowed the appeal and set aside the order of rectification after holding that the provision of sub-section (9) in section 171 of the Act was not applicable for the assessment year 1979-80. It further held that the Assessing Officer was justified in accepting the claim of partial partition of the assessee in his ....

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....hat sub-section (9) has been inserted in section 171 of the Act by the Finance (No. 2) Act of 1980 and the same has come into force with effect from April 1, 1980, therefore, the claim for partial partition made by the assessee in the assessment year 1979-80 could have been considered by the authority as the bar under sub-section (9) would be effective with effect from the assessment year 1980-81.....

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....was effected between January 1, 1979, and March 31, 1979, and the claim for the same was made in the assessment year 1979-80. The court laid down that partial partition effected between January 1, 1979, and March 31, 1979, in the assessment year 1979-80, cannot be affected by sub-section (9) of section 171 of the Act. In our view, the present case is squarely covered by the aforesaid two decisions....