1983 (3) TMI 14

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....eference under s. 64(1) of the E.D. Act, 1953 (hereinafter referred to as " the Act "), the Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the deceased continued to remain a co-owner in all the properties including ....

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....t. Controller, rejected the claim of the accountable person that immovable properties owned by the HUF were partitioned amongst the members of the HUF. The Asst. Controller held that the properties comprised in the partition deed continued to belong to the HUF of the deceased, his wife and five sons. On appeal, the Appellate Controller upheld the finding of the Asst. Controller. On further appeal ....

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....I is concerned, the finding of the Tribunal that there was a partition in the HUF of the deceased is a finding of fact. The question as to whether there was any legal evidence before the Tribunal for arriving at the aforesaid finding has not been referred to us. In view of the finding of the Tribunal that there was a partition, the Tribunal must be held to be justified in holding that the deceased....