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2009 (1) TMI 263 - HC - Income TaxHindu Undivided Family – Partition – Partial Partition - for the applicability of Section 171(9), two pre-requisites are essential. Firstly, the partial partition should have taken place after 31.12.19978. And secondly, such partial partition must have taken place in a Hindu Undivided Family which hitherto before was assessed as a Hindu Undivided Family. It is not a matter of dispute, that the appellant-assessee had not been assessed as a Hindu Undivided Family ever before the Assessment Year in question, namely 1997-98. We are, therefore, of the firm view, that the second essential ingredient for the applicability of Section 171(9) cannot be treated to have been fulfilled in the facts and circumstances of the present case. As such we are of the view that Section 171(9) would be clearly inapplicable to the facts of the present case - , the action of the authorities below in invoking the provision of Section 171, when the appellant was never assessed before the issuance of notice under Section 148 of the Act on 14.3.2002 for assessment year 1997-98, illegal and not sustainable
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