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1981 (1) TMI 61 - CALCUTTA HIGH COURTExtract: .......ter se as part of his patria potestas. In this view of the matter, the partial partition in this case as found valid by the Tribunal seems to be in consonance with s. 171 of the I.T. Act, 1961. Thus, we answer the question in the affirmative and in favour of the assessee. There will, however, be no order as to costs. SABYASACHI MUKHARJI J.-I agree.
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