TMI Blog647/CBDT.X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient if it is noted on the file or should it he communicated to the persons concerned. 2. Section 171 requires that when a claim of partition, whether total or partial, is made, the Income-tax Officer shall make an enquiry, after giving notice to all the members of the family. On the completion of the enquiry, the Income-tax Officer is required to record a finding as to whether there has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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