9911796707
TMI Blog1984 (7) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... of Subburaman and his son Shivanath. Shri Subburaman died on 2nd Nov., 1962 and by intestate succession half share of his properties devolved on his son, his daughter and his widow. In the view that there was no actual partition of the assets among the legal heirs, the WTO sought to assess the entire wealth together treating them as an AOP'. The AAC found that the WT Act does not provide for an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, of the opinion that there cannot also be assessments in the status of HUF and he accordingly cancelled the assessment. 2. In these appeals, the contention of the Revenue is that there was originally assessments in the status of HUF in respect of the entire properties in the asst. yr. 1970-71 and until that HUF is partitioned and such a partition is recorded, there could not be a separate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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