1982 (1) TMI 87

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....before us is whether on the facts and circumstances of the case, the AAC was justified in upholding the rejection of the claim of partial partition made by the assessee in terms of s. 171 of the IT Act, 1961, for the assessment year under appeal. 2. The assessee was assessed in the status of HUF for the earlier years. On 26th Aug., 1977, it made an application under s. 171 of the Act before the....

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....nt of the Hon'ble Madhya Pradesh High Court in the case of CIT vs. Seth Gopaldas (HUF) 1978 CTR (MP) 246 : (1979) 116 ITR 577 (MP), it was held by the ITO that there could not be any partial partition as claimed in the deed. This was challenged in appeal and the AAC has upheld the order of the ITO. 4. The ld. counsel for the assessee submitted that there is nothing in Hindu Law or the text that....

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....ow and also pointed out that there was a distinction between the judgment of the Punjab and Haryana High Court in the case of Narain Dass Wadhwa and the case of the assessee in so far as in that case the mother of the Karta was alive and as such could claim share. It was, therefore, contended that there is no case made out by the assessee for an interference in the order of the AAC. 5. After ca....