1990 (7) TMI 21 - HC - Income Tax

Summary

The petitioner sought a reference on the date of partition of a Hindu undivided family. The dispute was whether the family was disrupted on March 23, 1972, or November 2, 1972, when the arbitrator's award was given. The Tribunal accepted the March date based on the award's operative clause. The court dismissed the petition, stating the question was not raised before the Tribunal and that the partition date was a factual issue, not a legal one.