M.Katju, J. - (1.) THIS is a reference under s. 256(1) of the IT Act. In para 5 of the statement of the case the question referred to this Court for its opinion is as under :- "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the claim of partial partition was valid and was rightly accepted by the AAC ?" The facts of this case are covered by the Supreme Court decision in Apoorva Shantilat Shah vs. CIT (1983) 33 CTR (SC) 153 : (1983) 141 ITR 558 (SC). Following the said decision, the question is answered in favour of the assessee and against the Department.;