COMMISSIONER OF INCOME TAX Vs. PARVATI DEVI KALVANI
LAWS(CAL)-1983-12-2
HIGH COURT OF CALCUTTA
Decided on December 08,1983

COMMISSIONER OF INCOME TAX Appellant
VERSUS
PARVATI DEVI KALVANI Respondents

JUDGEMENT

Satish chandra, C.J. - (1.) THE Tribunal has referred for the opinion of this Court the following questions : "Whether, on the facts and in the circumstances of the case and on a proper interpretation of the partition deed, the Tribunal was justified in holding that a partial partition within the meaning of cl. (b) of the explanation to s. 171 of the IT Act, 1961 had taken place amongst the members of the assessee HUF on 30th June, 1964 ?" THE Tribunal had answered this question in favour of the assessee principally on the basis of its decision the case of Hoshiari Lal Kalvani and Ors. Jalpaiguri, THE case of Hoshiari Lal Kalvani and Ors. Jalpaiguri came up for hearing before this Court and the view of the Tribunal was upheld on 15th Jan., 1981 in IT Ref. No. 249 of 1974, CIT vs. Hoshiari Lal Kalvani and Ors. (1981) 21 CTR 9Cal) 267 : (1981) 128 ITR 515 (Cal). THEre precisely the same question was decided. It was held that partial partition within the meaning of cl. (b) of the Explanation to s. 171 of the IT Act, 1961 had taken place amongst the members of the family.
(2.) LEARNED counsel for both sides had agreed that the decision in Hoshiari Lal Kalvani's case fully covers the present case. Accordingly, we answer the question referred to this Court in the affirmative and in favour of the assessee and against the Department. There will be no order as to costs.;


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