1986 (8) TMI 49

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....ome-tax under section 256(2) of the Income-tax Act, 1961, the assessee is common and the six cases relate to the assessment years 1975-76, 1976-77, 1977-78, 1978-79, 1979-80 and 1980-81. In all these cases, the Income-tax Officer had allowed the relief of partial partition relying on a decision of this court in Daya Shanker Vijay Kumar v. CIT [1980] 124 ITR 691. The Commissioner of Income-tax init....