647/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fficient if it is noted on the file or should it he communicated to the persons concerned. 2. Section 171 requires that when a claim of partition, whether total or partial, is made, the Income-tax Officer shall make an enquiry, after giving notice to all the members of the family. On the completion of the enquiry, the Income-tax Officer is required to record a finding as to whether there has bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X