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1977 (3) TMI 32 - HC - Income TaxExtract: .......t is for the other sharers to question the partition deed if they are aggrieved. There is a valid partition. Partition being not a transfer at all there is hardly any scope to apply section 9(2)(iv). Thus, the impugned orders manifest errors of law on the face of the record and are, therefore, quashed. The rule nisi is also made absolute. No costs.
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