Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (11) TMI 10 - PATNA HIGH COURTWhich would be the date of partition When an award by arbitrator dividing immovable property of the family by metes and bounds was not registered but a subsequent partition deed was registered - "Whether Tribunal was right in law in giving effect to the claim of partial partition under section 171 of the Income-tax Act, 1961, with effect from January 1, 1961, as against the decision of the departmental authorities that the claim was fit to be allowed with effect from February 2, 1962 ?" - hold that, on the facts and in the circumstances of this case, the Tribunal was not right in law in giving effect to the claim of partial partition under section 171 of the Act with effect from January 1, 1961. The decision of the departmental authorities that the claim was fit to be allowed only with effect from February 2, 1962, was correct.
|