1984 (1) TMI 58

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.....-This is a reference under s. 256(1) of the Act, 1961, to answer the following question, namely : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee's claim for partial partition of the property situated at 18, Golf Links, New Delhi, was neither covered under clause (a)(i) nor under clause (a)(ii) of the Explanatio....

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....ouse property and Rs. 1,00,000 each out of the debt due to the HUF against the deposit with M/s. Saling Ram & Co., Jabalpur. In respect of the house property, it was Claimed that the annual income from the property had been divided but there was no physical division of the property to effect actual partition. It was claimed that no physical division of the immovable property was possible because s....

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.... affirmed this view on further appeals made to them. Hence, this reference at the instance of the assessee. The contention of Shri B. L. Nema, learned counsel for the assessee, is that the house property does not admit of a physical division, as shown by producing the opinion of the Government approved valuer and, therefore, by virtue of sub-cl. (ii) of cl. (a) of the Explanation, to s. 171 of ....

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....) of cl. (a) of the Explanation to s. 171, so that a physical division of the income without a physical division of the property producing income, cannot amount to partition for the purpose of s. 171 of the Act. In the present case, there is a clear finding of fact that the aforesaid house property admits of physical division, which has admittedly not been made. The letter of the Government-approv....