2003 (3) TMI 60

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nvalid as Smt. Sewti Devi, a party to the said partition, was on partition neither allocated any share nor otherwise compensated in lien of non-allocation of share?" - We are in agreement with the view taken by the learned Tribunal that it was not a valid partition. The reference is therefore, answered in the affirmative, i.e., in favour of the Department and against the assessee.
Judge(s) : M. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is that the mother, Smt. Sewti Devi, was allocated no portion of the properties under division nor was she compensated in lieu of the loss of her share in the said properties. We are in agreement with the view taken by the learned Tribunal that it was not a valid partition. The reference is therefore, answered in the affirmative, i.e., in favour of the Department and against the assessee.
Case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X