COMMISSIONER OF INCOME TAX Vs. KR ANAND SINGH

JUDGEMENT

(1.) THIS is an Income Tax Reference under section 256(1) of the Income Tax Act, 1961. In which following questions have been referred to us for our opinion : R.A. No. 325 (All) 82

(2.) THE assessee is a Hindu undivided family. The relevant assessment year is 1976 -77. The assessee made a claim for partial partition on 17 -3 -1976 claiming that partial partition has been effected in the family on 7 -2 -1976 as per memorandum dated 15 -2 -1976. The details are given in the statement of the case. The Income Tax Officer refused to recognise the partial partition and his order was upheld by Appellate Assistant Commissioner but in further appeal the Tribunal upheld the claim of partial partition. The Tribunal has held that the partial partition was genuine and it had the consent of all the members and it was fair to the minor and it is neither unequal nor against the interest of the minor. The facts of the case are covered by the decision in Apoorva Shantilal Shah v. CIT (1983) 141 ITR 5581. Following the said decision the first question referred to us is answered in affirmative, i.e., in favour of assessee and against the department. The second question does not survive as it is consequential. The reference is answered accordingly.