Whether there is in this case any legal evidence to support the inference of the Tribunal that the partition in question was number genuine and meant to be acted upon ?
The accounting years in both the appeals were Samvat years.
207 of 1959 relates to the assessment years 1948 49 and 1949 50.
Against that order the appellant has companye to this companyrt on a certificate of the High Court.
There was a partition on October 16, 1944, and the deed of partition was executed on December 30, 1944, and was register on January 2, 1945.
207 of 1959 is the Commissioner of Income tax.
Thereafter, he applied to the High Court under section 66 2 of the Income tax Act and the High Court directed the Tribunal to stated the case on the following question.
The appellant in Civil Appeal No.
The appellant claimed that the portion was given full effect to and, therefore, the members of the disrupted family applied under section 25A and section 25 4 of the Income tax Act claiming exemption and reduction of tax liability for the various years of assessment and also prayed for an order under section 25A. the Income tax Officer rejected the application holding that there was numberpartition as alleged by the appellant and that the deed of partition was number meant to be acted upon.
The facts of the case are these.
The Appellant in C. A. No.
The case was stated but the reference was decided against the appellant.
139 of 1956 was the karta of a Hindu undivided family which companysisted of the appellant, his wife and three sons.
139 of 1956 relates to assessment years 1944 45, 1945 46, 1946 47 and 1947 48 and Civil Appeal No.
139 of 1956 is the assessee and that in Civil Appeal No.
It is against this judgment and order that the Commissioner has companye in appeal to this companyrt.
The partition in question which was set up was one dated October 16, 1944.
The appellant then went in appeal to the Appellate Assistant Commissioner which was dismissed and so was the appeal to the Tribunal.
Civil Appeal No.
The family owned endorsed various movable and immoveable properties and business and were being assessed as a Hindu undivided family.
The appellant as the karta of the family brought about a distribute of the Hindu undivided family.
Kapur, J. These are two cross appeals which arise out of two orders and judgments of the High Court of Madhya Pradesh at Nagpur.
