1981 (10) TMI 112

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..... rievance of the assessee is that the valuation of various lands sustained by the authorities is excessive and be reduced to a level for that declared by the appellant's valuer. 3. The Department has raised as many as six grounds challenging the order of the AAC (WT). 4. At the time of hearing of the appeals Shri Kulkarni, the ld. Rep. of the assessee, sought the permission of the Bench to allo .....

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..... TR 254 (Guj) and (1973) 87 ITR 698 (Mad) Panchura s. Govt. of Madras. There is another objection which the Deptl. Rep. Had mentioned which is as under: "It is not correct to say that the Supreme Court in its judgment in the case of Kalyani vs. Narayanan AIR 1980 SC 1173 has held that when a member of the coparcenary separates from the family, there is a total disruption of the HUF by metes and b .....

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..... ties below should be set aside and they are set aside. The matter is restored to the file of the WTO who will look into the matter from all angles and give a reasonable opportunity to the assessee of being heard and see whether there was total disruption of the family and see whether there is an assessable entity. The WTO will also consider the judgement of the Supreme Court mentioned. He may then .....

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