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2003 (3) TMI 60 - HC - Income TaxHUF – partition - "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that partial partition dated April 1, 1973, was invalid as Smt. Sewti Devi, a party to the said partition, was on partition neither allocated any share nor otherwise compensated in lien of non-allocation of share?" - We are in agreement with the view taken by the learned Tribunal that it was not a valid partition. The reference is therefore, answered in the affirmative, i.e., in favour of the Department and against the assessee.
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