1986 (12) TMI 66

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....im of partial partition under s. 171 of the Act. 2. During the course of assessment proceedings for the asst. yr. 1979-80, the assessee claimed that there was an oral partial partition in the family on 2nd Dec., 1978 which was reduced to writing in the form of memorandum of partial partition on 31st March, 1979. The family consisted of Shri Brij Bhushan, Karta, his wife Smt. Sita Choudhary and ....

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....e, however, could not give details of the properties allotted to him. He was also not aware of the exact date of the partition. He was also not aware of the total number of shops which he received in partial partition and how much rent was received from them. The ITO, held that there was no partition in fact and the partition was made only on paper. Secondly, he held that according to Sunil Kumar,....

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.... has contended that affidavits of Shri Brij Bhushan and Smt. Sita Chaudhary have remained uncontroverted. Further, the assessee was also not allowed any opportunity to re-examine Shri Sunil Kumar whose statement was recorded by the ITO. It was, therefore, urged that the claim was rejected by the ITO and AAC without affording any opportunity to the assessee. He further stated that the order of the ....