1994 (9) TMI 13

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....-tax Act, 1957, by the Revenue for directing the Tribunal to state a case and make a reference of the following questions of law : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the two partial partitions on January 19, 1976, and October 16, 1978, are valid in law and satisfy the requirements of section 171 indisputedly eff....

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....nd the second to have taken place on October 16, 1978. It was alleged that in the first partial partition, the father, mother and one son by name Sourabh collectively got Rs. 20,000, whereas Soham got Rs. 10,000 individually. Similarly, in the second partial partition it was alleged that the father, mother and another son, Soham, collectively got Rs. 20,000 in their share, whereas the remaining so....