High Court Of Allahabad
Mahendra Kumar Sewti Devi vs. CIT
Section 171
M. Katju & Prakash Krishna, JJ.
Income-tax Ref. No. 222 of 1981
10th March, 2003
JUDGMENT
BY THE COURT :
This is an application under s. 256(2) of the IT Act, 1961, in which the following question has been referred to us for our opinion :
“Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that partial partition dt. 1st April, 1973, was invalid as Smt. Sewti Devi, a party to the said partition, was on partition neither allocated any share nor otherwise compensated in lieu of non-allocation of share ?”
2. Learned counsel for the assessee has invited our attention to the decision of a Division Bench of this Court in the case of CIT vs. Brahma Swarup & Sons (2001) 170 CTR (All) 100 : (2002) 253 ITR 604 (All). This decision is distinguishable. In the present case the finding of fact recorded by the Tribunal in para. 4 of its order is that the mother, Smt. Sewti Devi, was allocated no portion of the properties under division nor was she compensated in lieu of the loss of her share in the said properties. We are in agreement with the view taken by the learned Tribunal that it was not a valid partition. The reference is therefore, answered in the affirmative, i.e., in favour of the Department and against the assessee.
[Citation : 263 ITR 589]
