Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (9) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... irecting the Tribunal to state a case and make a reference of the following questions of law : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the two partial partitions on January 19, 1976, and October 16, 1978, are valid in law and satisfy the requirements of section 171 indisputedly effected before March 31, 1978 ? (2) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on October 16, 1978. It was alleged that in the first partial partition, the father, mother and one son by name Sourabh collectively got Rs. 20,000, whereas Soham got Rs. 10,000 individually. Similarly, in the second partial partition it was alleged that the father, mother and another son, Soham, collectively got Rs. 20,000 in their share, whereas the remaining son, Sourabh, got a sum of Rs. 10,0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct, as it does give rise to a question of law. The second question proposed does not give rise to any question of law and, therefore, needs no consideration. Accordingly, this application under section 27(3) of the Act is allowed and the Tribunal is directed to state the case and to refer the following question of law to this court : " Whether, on the facts and in the circumstances of the case, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates