9911796707
TMI Blog2008 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957 (for brevity 'the Act') was admitted on the following substantial question of law : Whether on the facts and circumstances of the case, the Tribunal was right in rejecting the appellant's claim of complete partition under s. 20 of the WT Act ? 2. The essential facts which need to be exposited for appreciating the grounds urged in the appeal are that the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by and dissatisfied with the aforesaid order the assessee-appellant preferred an appeal before the CIT(A) who analysing the facts in detail expressed the opinion that there has been a complete partition. Being of this view the first appellate authority directed the AO to proceed with the matter on the foundation that there had been complete partition. 4. The aforesaid order was challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20, dt. 27th March, 1996. The appeal of the Revenue is accordingly allowed. 5. Questioning the correctness of the aforesaid order, it is submitted by Mr. H.S. Shrivastava, learned senior counsel, being assisted by Mr. Oswal for the assessee, appellant that the Tribunal being the final fact-finding authority could not have dealt with the matter in a mechanical and superficial manner as it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with Mr. Sanjay Lal, appearing for the Revenue, supported the order passed by the Tribunal. 7. We have carefully perused the order passed by the Tribunal, On a bare perusal of para 4 of the order by which the Tribunal has composed its reasoning, by no stretch of imagination, can be interpretive of the fact that there has been any kind of advertence to the facts in issue. The Tribunal has on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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