1990 (5) TMI 21 - HC - Income Tax

Summary

The High Court of Allahabad directed the Income-tax Appellate Tribunal to draw up a statement of the case and refer it to the court for its opinion. The court identified two statable questions of law regarding the recognition of a deemed partition in a Hindu undivided family property after the death of Sri Prem Sunder. The opposite party did not appear during the proceedings. (Case citation: 1990 (5) TMI 21 - Allahabad High Court)