1986 (8) TMI 49 - HC - Income Tax

Summary

The High Court of Allahabad dismissed six applications by the Commissioner of Income-tax related to partial partition relief in assessment years 1975-81. The court held that the decision in Daya Shanker Vijay Kumar v. CIT was binding on the Department until reversed by the Supreme Court. No question of law arose. No costs were awarded. (1986 (8) TMI 49 - ALLAHABAD High Court)