1982 (4) TMI 4

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....is a reference under s. 256(1) of the I.T. Act, 1961. The questions of law referred by the Tribunal are as follows: " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in observing that as a result of partial partition in an HUF the share income from the firm constituted by the erstwhile members of the HUF will be the income of the HU....

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....1969-70, Dhannamal filed his return in the status of an individual and the share income of his two minor sons from the partnership was included in the assessment under s. 64 of the Act. In the assessment year 1970-71, the return was originally filed in the status of an individual. Later on, the return was revised and the status was shown as HUF on the ground that after partial partition the assess....

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....SC); N. V. Narendranath v. CWT [1969] 74 ITR 190 (SC); CED v. Rani Baku (Smt.) [1983] 142 ITR 843 (MP) [FB]; Ramratan v. CED [1983] 142 ITR 863 (MP) (FBI and CIT v. Krishna Kumar [1983] 143 ITR 462 (MP) [FB]). In the instant case, the wife was also allotted share in the partial partition. We are only concerned with the income from the property which was the subject-matter of partial partition and ....