Section 171 of the Income Tax Act

P.V. Thakar, C/O.M/S.Mukund vs. The Commissioner of Income Tax

Tatavarthi Rajah and Anr vs. Commissioner of Wealth Tax, Hyderabad

Bench: The Income Tax Appellate Tribunal, The Assessee Contended That There Was Severance In The Status Of The Huf When The First Registered Notice Was Issued & On The Date When The Suit For Partition G Was Filed As Well As On The Date When The Written Statements Were Filed. Considering That The Said Contention Went To The Root Of The Matter, Name(Y; Whether The Assessee Was In Existence At All, The Tribunal Cancelled The Assessment Orders In Respect Of The Three Assessment Years & Remitted The Matter To The Wto To Decide Afresh As To Who The Assessee H 607

Income Tax Officer, Calicut vs. Smt. N.K. Sarada Thampatty

In the result, we allow the ap-

Bench: The Income Tax Officer That Under The Partition Agree· F Ment Dated 3. 7 .1958 The Tavazhi Was Divided, The Huf Status Of The Tavazhi Was Disrupted On Account Of The Civil Court Decree Made In A Partition Suit & The Properties Were Divided Into 14 Shares & The Huf Could Not Be Assessed To Income Tax. The Income Tax Officer Rejected The Claim Of The Respondent On The Ground That Since The Pre· Liminary Decree Of The Civil Court & Not Become Fmal & No Physical Or G Actual Partition Had Taken Place; The Status Of Huf Continued For The Purpose Of Tax. The Single Judge Of The High Court Allowed The Writ Petition Of The Respondent Holding That Section I 7I Of The Income Tax Act Does Not Apply To A Case Where The Division Was Effected Before The Commence· H 473

Apoorva Shantilal Shah vs. Commissioner of Income Tax Gujarat-I, Ahmedabad

In the result, the appeal succeeds

Bench: 2 Judges

Kalloomal Tapeswari Prasad (HUF), Kanpur vs. The C. I T., Kanpur

Bench: 2 Judges

Kapurchand Shrimal vs. Commissioner of Income Tax, Andhra Pradesh, Hyderabad

Bench: 2 Judges

Sashi Prasad Barooah vs. The Agriculture Income-Tax Officer, Shillong, Assam & Ors

Bench: 2 Judges

Govinddas & Ors. Etc. Etc vs. Income Tax Officer & Another

Bench: 3 Judges