Act prevail only as respects such matters for which provision is made in the Act. The proviso to Section 6 of the Hindu Succession Act ... Hindu law partition can be in two stages, namely, severance of status and partition by metes and bounds, the Income-tax Act, 1961 recognises only
Wealth-tax Act, 1957 ('the Act'), which had been inserted by the Finance (No. 2) Act, 1980, with effect from ... Income-tax Act, 1961 ('the 1961 Act') inserted by the Finance (No. 2) Act, 1980, with effect from 1-4-1980, the immovable
separate order under s. 171 of the IT Act had been passed wherein the claim of partition had been accepted and further, the aforesaid property ... fact of partition having been accepted under s. 171 of the Act. The non-summoning of the original assessment records or non-availability
order under Section 171 of the Income-tax Act, 1961 ('the Act') for partial partition in terms of the aforesaid settlement, dated
instant case the partition should be deemed to have taken place by operation of law for which partition by metes and bounds was not necessary ... family property under Section 6 of the Hindu Succession Act files a suit for partition expressing her willingness to go out of the family
entitled to claim partition or not. How a partition is to be effected is not provided for in the Hindu Succession Act . Under the Shastrik ... coming into force of Hindu Succession Act, 1956 , By Section 14 of that Act, all such rights including preexisting rights have become full rights
partial partition is not enough for recording the fact of partial partition under the provisions of Section 171 of the Income-tax Act, 1961, Apart ... partial partition and that there was no irregularity in such a partition. The learned counsel further contended that the document evidencing the partition is prima
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
Income-tax Act, 1961 ('the Act'), which in effect provided that a partial partition claim if effected after 31-12-1978 should ... status shall not be deemed to be a partition ;
(b) 'partial partition' means a partition which is partial as regards the persons constituting
Stating that since the search, a 'partition' had taken place
amongst the erstwhile directors of the group, no documents were available with ... appellant.
Further, referring to the Indian Evidence Act , it was requested that in the event of drawing
any adverse inference, the documentary evidence 'specially
