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1960 (11) TMI 6 - SC - Income TaxWhether there is in this case any legal evidence to support the inference of the Tribunal that the partition in question was not genuine and meant to be acted upon? Held that:- As the partition set up in this case was of December 30, 1944, whereas the partition set up in the earlier case was of October 16, 1944. As the High Court has pointed out on the additional facts which were proved before the Tribunal including the statements on oath of the sons of the respondent and the other relevant material it cannot be said that there were no materials before the Appellate Tribunal for finding in favour of the respondent and in favour of the partition being genuine. The decision of the High Court was right and this appeal must also fail and is dismissed with costs.
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