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2005 (8) TMI 46 - HC - Income Tax"Whether Tribunal was legally correct in holding that the Assessing Officer was not right in applying the provisions of subsection (9) of section 171 of the Income-tax Act, and also in directing him to record the finding relating to the partition as claimed by the assessee?" - held that the proviso to section 6 creates a fiction for the purpose of the said section. It sets out the mode of devolution of interest in coparcenary property. It comes into operation only after the death of the coparcener and only for the limited purpose of laying down the succession. In the result, we answer the above question referred to us in the negative, i.e., in favour of the Revenue and against the assessee
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