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1983 (3) TMI 1 - SC - Income TaxAs there is no finding that the partial partition is sham or fictitious, on enquiries made by the ITO, and as the partial partition is otherwise valid under the Hindu Law, the partial partition has necessarily to be recognised u/s 171 - order of the HC are set aside - partial partition is held to be valid and the ITO is directed to recognise the same and to proceed to make the assessment on the basis that there has been a partial partition of the said shares between the parties
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