9911796707
TMI Blog1982 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in upholding the rejection of the claim of partial partition made by the assessee in terms of s. 171 of the IT Act, 1961, for the assessment year under appeal. 2. The assessee was assessed in the status of HUF for the earlier years. On 26th Aug., 1977, it made an application under s. 171 of the Act before the ITO, C Ward, Karnal. contending that it had been assessed as HUF upto 31st March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HUF) 1978 CTR (MP) 246 : (1979) 116 ITR 577 (MP), it was held by the ITO that there could not be any partial partition as claimed in the deed. This was challenged in appeal and the AAC has upheld the order of the ITO. 4. The ld. counsel for the assessee submitted that there is nothing in Hindu Law or the text that indicates that the father as patria potestas acting for himself and on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjab and Haryana High Court in the case of Narain Dass Wadhwa and the case of the assessee in so far as in that case the mother of the Karta was alive and as such could claim share. It was, therefore, contended that there is no case made out by the assessee for an interference in the order of the AAC. 5. After careful consideration of the rival submissions we are of the opinion that the author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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