Punjab-Haryana High Court
Commissioner Of Income-Tax vs Nohar Chand Kamla Wati And Sons And Ors. on 11 October, 1988
Equivalent citations: [1989]178ITR215(P&H)
JUDGMENT Gokal Chand Mital, J.
1. The question mentioned under para 9 of the statement of the case, in these references is covered on all fours by the decision of this court in CIT v. Ram Narain [1980] 126 ITR 267 against the Department and in favour of the assessee :
"Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in cancelling the assessment of the assessee in the status of an unregistered firm on the ground that the memorandum of partial partition could not be said to create a sub-partnership relation ?"
2. Accordingly, for the reasons recorded in Ram Narain's case [1980] 126 ITR 267 (P & H), the question is answered in the affirmative and in favour of the assessee with no order as to costs.