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TMI Blog1960 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and judgments of the High Court of Madhya Pradesh at Nagpur. The appellant in Civil Appeal No. 139 of 1956 is the assessee and that in Civil Appeal No. 207 of 959 is the Commissioner of Income-tax. The facts of the case are these. Civil Appeal No. 139 of 1956 relates to assessment years 1944-45, 1945-46, 1946-47 and 1947-48 and Civil Appeal No. 207 of 1959 relates to the assessment years 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and reduction of tax liability for the various years of assessment and also prayed for an order under section 25A. The Income-tax Officer rejected the application holding that there was no partition as alleged by the appellant and that the deed of partition was not meant to be acted upon. The appellant then went in appeal to the Appellate Assistant Commissioner which was dismissed and so was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal. It was held by the Tribunal, on the material before it, that the partition which was evidenced by the deed was not genuine and the partition was not acted upon. In our opinion, the High Court, on this finding, rightly held against the appellant. The appeal is therefore dismissed with costs. Civil Appeal No. 207 of 1959 is equally without substance and must be dismissed. As has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent, excepting in regard to a house at Bikaner. The Commissioner of Income-tax applied for a reference under section 66(1) of the Income-tax Act but it was rejected. The Commissioner then applied to the High Court under section 66(2) of the Act and the High Court ordered a reference to be made but answered the question referred in favour of the respondent and against the Commissioner. The q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p in the earlier case was of October 16, 1944. As the High Court has pointed out on the additional facts which were proved before the Tribunal including the statements on oath of the sons of the respondent and the other relevant material it cannot be said that there were no materials before the Appellate Tribunal for finding in favour of the respondent and in favour of the partition being genuine. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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