officer also noted that there was
no complete partition of HUF under section 171 and hence partition could not be said to be
genuine ... passed order under section 171(3) of the Act, which confirmed that the
partition of HUF on 23rd February, 2006 was a complete partition
temporary structure/partition and which were not in
the nature of regular repair as contemplated in section 24(1) of
the Act and moreover
consideration on the basis of the
partition deed as per provisions of section 48 of the I.T. Act.
3. The ld. CIT(A) erred ... partition deed. This is nothing but full value of consideration for the
purpose of section 48 of the I.T. Act
compliance of the conditions set out in section 151 of the Act. In
ground No.4, the assessees are aggrieved for being brought ... Section 47(1) of the Act it is abundantly clear that transfer
arising out of total or partial partition
compliance of the conditions set out in section 151 of the Act. In
ground No.4, the assessees are aggrieved for being brought ... Section 47(1) of the Act it is abundantly clear that transfer
arising out of total or partial partition
compliance of the conditions set out in section 151 of the Act. In
ground No.4, the assessees are aggrieved for being brought ... Section 47(1) of the Act it is abundantly clear that transfer
arising out of total or partial partition
there is nothing in the Central
Amendment Act 2005 to indicate that the said Amendment Act will be applicable only in
respect of daughter born ... have born. They can claim for partition in property which has not been partitioned
earlier. But if the partition was effected prior
gift u/s
56(2)(v) of the Act. The relevant facts pertaining to the partition of the H.
Venkateshwaran HUF are as under ... assessee furnished the order u/s 171 of
the Act. The assessee also pointed that partition has taken place on
01.04.2005 though the order
assessment u/s 147 of the Income-tax Act,1961[hereinafter
referred to as the 'Act'] in the appeal ... Bhikhabhai HUF,
before the date of partition was Rs.2,06,300/- and on being valued for partition,
value in books increased
barred would be orders passed under section 250 of the Income
Tax Act,1961 and would be open to appeal, and it would make ... Act was issued. The appellant prayed for condonation of the
delay on the ground that following on the partition of the country the
conditions were
