ITAT Orders Re-examination of HUF Partition u/s 171 of Income Tax Act; Dispute Over Property Gift Interpretation.

Assessment u/s 171 - partial partition or complete partition - immovable property of the HUF had been gifted to certain members - AO treated the same as partition of a Hindu undivided family - AO passed orders of substantive assessment against the individual members and orders of protective assessment against the appellant HUF - ITAT directed to re-examine the facts - HC .....

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