9911796707
TMI Blog1982 (12) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... -67, both inclusive. The assessee is a HUF. The wealth having escaped assessment because of the omission to make returns for these nine years, notice under section 17 of the Wealth-tax Act, 1957 ('the Act'), was served on the karta on 14-3-1967. The assessee then contended before the WTO that there was a partition on 27-7-1966 which document was registered on 28-4-1967. The WTO held that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sruption will not abrogate the rights of the department to make an assessment. Rest of the matters like section 20 and its interpretation and the allied question whether the partition should be partial or total are all quite irrelevant. 3. A case of exact nature arose before the Kerala High Court in the case of K. Madhavan Nambiar v. WTO [1982] 134 ITR 695. There it was held as follows : "If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication to the facts of these appeals. There in those cases the application of section 20 was very relevant and appropriate. The Kerala High Court in the case of K. Madhavan Nambiar, at page 711 pointed out that in the Gujarat High Court's case the partition had taken place after the initiation of the proceedings and that in the Kerala High Court's case only after the disruption the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as to the express provisions of the Registration Act. The partition deed is compulsorily registrable. When it is registered it takes effect from the date of execution. That is the general law. There need be no doubt about these simple and elementary proposition. The reliance of the departmental representative on Darbar Shivrajkumar v. CGT [1981] 131 ITR 647 (Guj.) is not appropriate. That was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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