COMMISSIONER OF INCOME TAX Vs. SEHGAL H K

JUDGEMENT

(1.) THE petitioner seeks reference of the following question of law to this Court :

(2.) THE short question which is involved in this petition is whether the family was disrupted on March 23, 1972, or on November 2, 1972, when the award of the arbitrator was given.

(3.) THE ITO did not accept March 23, 1972, as the date of the disruption of the family, inter alia, on the ground that the award had not been registered. The AAC took a contrary view and came to the conclusion that it was not necessary to have the award registered and even an oral partition can take place. In any case, the award had been registered subsequently and as the date of disruption as per the award was stated to be March 23, 1972, that is the date which was accepted. Further appeal to the Tribunal was also made with the same result.