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2005 (4) TMI 12 - ALLAHABAD HIGH COURT"1. Whether Tribunal was legally correct to hold that on the death of Shri Prem Sundar a deemed partition had taken place which is recognised for all purposes and the property which was hitherto the Hindu undivided family property no longer remains the property of the Hindu undivided family? 2. Whether Tribunal was legally correct to hold that section 171(9) has no applicability to the present case?" - we are unable to agree with the order of the Tribunal that there is a deemed partition and disruption of the Hindu undivided family as per Explanation 1 to section 6 of the Hindu Succession Act. Our view also finds support from the judgment of the Gujarat High Court in CIT v. Balubhai Nanubhai (HUF) - we answer the above questions referred to us in the negative, i.e., in favour of the Revenue and against the assessee
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