1989 (3) TMI 122

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..... section 256(1) of the Income-tax Act for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the Appellate Assistant Commissioner deleting the addition of Rs. 31,456 representing the income of the three group Hindu undivided families, Keshoram Shanti Devi, Vijay Kumar Ashok Kumar and Jugmander Dass D .....

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..... been held by the Supreme Court that partial partitions of joint family properties were permissible. It has also been held in Daya Shanker Vijay Kumar v. CIT [1980] 124 ITR 691 (All), that a partial partition may be made as to property or as to persons and no particular method was required to effect partition. In CIT v. M. R. M. M. M. M. Manickam Chettiar [1981] 127 ITR 498 (Mad). It was held that .....

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