1991 (1) TMI 78

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....g two questions of law do arise from the order of the Tribunal and shall, therefore, be stated under section 256(2) of the Income-tax Act, 1961 : "(i) Whether the learned Appellate Tribunal is justified in disallowing the claim of partition as the group does not consist of the head of the branch and his sons, after ignoring the law pronounced by the learned Supreme Court in the case of Joint Fa....