1988 (9) TMI 33

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....CTG. C. J.-By this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion : "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the liability determined under section....

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....the assessment year 1978-79, the assessee made a claim that on March 31, 1978, there was a total partition in the family and the property of the joint family was divided amongst the coparceners, Kanhaiyalal, Badrilal, Jugdishchandra and Smt. Gitabai. After making an enquiry as required by section 171 of the Act, the Income-tax Officer rejected the claim of the assessee that there was a partition i....

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....ld that there was a partial partition. In reply, it was contended on behalf of the Revenue that after taking into consideration the facts and circumstances of the case, the Tribunal had come to the conclusion that there was no partition of the joint family and that the reference, therefore, deserved to be answered against the assessee. Now, so far as the first question is concerned, it was not ....