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1967 (3) TMI 20 - SUPREME COURTWhether after partition of the family an order of assessment could be made by the Income-tax Officer? Held that:- The statement of the case by the Tribunal is incomplete in that the Tribunal has not set out its conclusion on a material issue of fact. We are also of the opinion that the question referred by the Tribunal should be refrained as follows : " Whether in the circumstances of the case, the assessment was validly made on the assessee in the status of a Hindu undivided family ? " The judgment of the High Court is set aside and the case is remanded to the High Court. Appeal allowed by way of remand.
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