TMI Blog1981 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... through Pariwarik Vyawastha Smriti Patra dt. 1st Dec.,1972 which was registered on 19th May, 1972. The partial partition was claimed to have been carried out by late Thakur Gopal Singh who died on 21st Aug., 1974. The said late Thakur Gopal Singh effected the partial partition in his capacity as father-Karta of the family. The HUF then consisted of Thakur Gopal Singh, Kanwar Raghuraj Singh, Kanwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 19th Jan., 1979 made under s. 171 of the IT Act, 1961 held that no genuine partition has taken place and the family will continue to be joint one—HUF with the assets and liabilities as was prior to the alleged partition. The claim of the assessee was rejected under s. 171 of the Act. 6. In appeal by the assessee, the claim of the assessee vis-a-vis the partial partition in respect of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the assessee's case are on all fours with the facts as were before the Tribunal, Jaipur Bench, Jaipur in ITA No. 1569 (JP)/1979 and ITA No. 1554 (JP)/1979 which were cross appeals relating to asst. yr. 1972-73 in the case of Thakur Umedsingh of Nimaj House. Jaipur Bench of the Tribunal allowed the claim of the assessee. We having perused the order of the Jaipur Bench of the Tribunal which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing held that presumption under sub-s (1) of s. 171 of the Act is applicable to 'total partition' and not to a 'partial partition'. On this score also, the lower authorities were wrong in holding that the claim of the assessee vis-a-vis partial partition was not genuine and further that the assets and liabilities of the HUF as were prior to the alleged partition will continue to be the assets and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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