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1993 (9) TMI 20 - HC - Income TaxExtract: .......ourse which the Tribunal could have followed was to direct the Income-tax Officer to consider the partial partition on the merits and pass an order under section 171 first and then under section 143(3) of the Act. We, therefore, answer the question in the affirmative, that is, against the Revenue and in favour of the assessee. No order as to costs.
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