COMMISSIONER OF INCOME-TAX Vs. WAZIR SINGH

JUDGEMENT

(1.) FOR the assessment year 1974-75, at the instance of the Commissioner of Income-tax, Rohtak, the following question of law has been referred to this court for opinion by the Income-tax Appellate Tribunal, Chandigarh :

(2.) THE Income-tax Officer made an addition of Rs. 29,601 to the income of the assesses, on the basis of his order passed under Section 171 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), rejecting the partial partition of the bigger Hindu undivided family.

(3.) IN the present case, as stated above, the Income-tax Officer made an addition of Rs. 29,601 to the income of the assessee, on the basis of his earlier order passed under Section 171 of the Act. The Tribunal, on the basis of its order relating to partial partition under Section 171 of the Act, reversed the order of the Income-tax Officer and deleted the addition made by the Income-tax Officer. It was held that since the partial partition of the bigger Hindu undivided family was accepted, the addition made of Rs. 29,601 in the hands of the assessee on account of the determined share from Prabhu Singh Tirlok Singh Grover could not be sustained.