TaxTMI 
TaxTMI 
1987 (7) TMI 61
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....he Commissioner of Income-tax, Agra, under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), raise common questions which are stated to be questions of law said to be arising out of a consolidated order dated March 24, 1986, passed by the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, for the assessment years 1978-79 to 1981-82. The assessee had adop....
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....n the firm as it was before the partition it was further agreed that after the said partition, the share of profit of the assessee would be one-fourth and the remaining three-fourths would go to the wife and the minor sons of the assessee. Admittedly, this partial partition was duly accepted and recognised by the Income-tax Officer. Consequently, the Income-tax Officer made the assessment of the a....
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....ner of Income-tax who allowed the same. Thereafter, the Income-tax Officer filed appeals before the Income-tax Appellate Tribunal. On a consideration of the facts of the case and by applying the principles of law as laid down by the Supreme Court in the case of CIT v. Sitaldas Tirathdas [1961] 41 ITR 367, the Tribunal has, by its order dated March 24, 1986, dismissed all the four appeals. Thereupo....
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....me as a whole never reached the assessee. In fact, in the past, it was the Hindu undivided family which was being assessed on the share income. We find that the Tribunal has recorded a finding that the share income as a whole was never assessed on the assessee in his individual capacity even before the partial partition. The Tribunal has further held, on the admitted facts of the case, that the as....