- (1.) No one appears for the opposite party.
(2.) Having heard standing counsel for the Revenue, we are of the opinion that the following statable questions of law arise from the order of the Tribunal : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that, on the death Of Sri Prem Sunder, a deemed partition had taken place which is recognised for all purposes and the property which was hitherto the Hindu undivided family property, no longer remains the property of the Hindu undivided family ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that Section 171(9) has no applicability to the present case ?"
(3.) Accordingly, we direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the same to this court, for its opinion.;