Law:

Section:

Section 171 of the Income-tax Act, 1961 - Hindu undivided family - Assessment after partition - Tribunal had found that mother of assessee was neither a party to partial partition of property in question nor she was allocated any portion of properties under division or compensated in lieu of loss of her share - Tribunal held that partition was not valid - Whether Tribunal was right in holding so - Held, yes CASE REFERRED TO CIT v. Brahma Swarup & Sons [2001] 118 Taxman 26/[2002] 253 ITR 604 [Para 1] JUDGMENT 1. This is an application under section 256(2) of the Income-tax Act, 1961, in which the following question has been referred to us for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that partial partition dated April 1, 1973, was invalid as Smt. Sewti Devi, a party to the said partition, was on partition neither allocated any share…

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