Partition - Year 1983 - Judgments

May 10 1983 (TRI)

income-tax Officer/Wealth-tax Vs. R. Brahadeeswaran/N. Srinivasan

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: May-10-1983

Reported in: (1983)6ITD798(Mad.)

..... mere severance of status shall not be deemed to be ap artition b partial partition means a partition which is partial as regards the persons constituting the hindu undivided family or the ..... specially true in cases where multiple hindu undivided families have been created by effecting partial partitions as regards persons constituting the joint family or as regards the properties belonging to the .....

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Sep 05 1983 (HC)

V.P. Hashumal, Sole Proprietor: Hashumals and anr. Vs. Sri Bombay Halw ...

Court: Chennai

Decided on: Sep-05-1983

Reported in: (1984)1MLJ200

..... the circumstances according to mr rangarajan notwithstanding the preliminary decree no final decree for partition and separate possession could have been granted in this connection the learned counsel by ..... through seshachalapati j in satyanarayana v mallikarjuna air1960ap45 stated the ratio thus in a partition action even though there is no specific prayer for the ascertainment of profits subsequent .....

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Apr 30 1983 (TRI)

Wealth-tax Officer Vs. M.L. Janardhana Setty and Sons

Court: Income Tax Appellate Tribunal ITAT

Decided on: Apr-30-1983

Reported in: (1984)9ITD776(Bang.)

..... to this family were not taken possession of and the actual partition between the three coparceners of this family was not possible ..... can hold the properties as tenants in common without actually partitioning the properties by metes and bounds the wto did not ..... his share in severalty once the shares are defined the partition is complete in smt krishnabai ganpatrao deshmukh v appasaheb tuljaramrao .....

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Sep 24 1983 (TRI)

Harshadrai Sunderlal (Huf) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Sep-24-1983

Reported in: (1983)6ITD743(Ahd.)

..... his death what is therefore required to be assumed is that a partition had in fact taken palce between the deceased and his coparceners ..... the assumption which the statute requires to be made that a partition had in fact taken place must permeate the entire process of ..... certain properties from his bigger huf at the time of the partition amongst shri harshadrai sunderlal and his brothers on 14 6 1972 .....

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Mar 22 1983 (TRI)

Sevantilal M. Sheth Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Mar-22-1983

Reported in: (1984)8ITD632(Mum.)

..... interpretation which ought to be put on this expression total partition in the light of the clear concept obtaining under the ..... children even the major huf exists without having been partitioned the question of partition of the smaller huf would come up for consideration ..... of the provisions does not envisage more than a single notional partition for this reason alone so far as the major family .....

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Sep 28 1983 (TRI)

Wealth-tax Officer Vs. Late H.H. Sir Sawai Man Singhji of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Sep-28-1983

Reported in: (1984)7ITD401(Delhi)

..... before his death irrespective of whether he was entitled to claim partition or not what their lordships of the supreme court have ..... received or must be deemed to have received in the notional partition the commissioner appeals accordingly annulled the assessments and both the ..... death what is therefore required to be assumed is that a partition had in fact taken place between the deceased and his .....

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Nov 23 1983 (TRI)

income-tax Officer Vs. Mohanlal Chhotalal Manekchand

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Nov-23-1983

Reported in: (1986)17ITD418(Ahd.)

..... assessees counsel advanced a somewhat ingenious argument that under the income tax act 1961 the partition is recognised between members therefore according to him it is not necessary that for the ..... memorandum and the aforesaid accounts that rameshchandra and bai dhangauri sought to effect the partial partition and as a result thereof they became creditors of the huf receiving interest in respect .....

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Sep 29 1983 (HC)

Bholanath Karmakar Vs. Sailendra Nath Pramanik

Court: Kolkata

Decided on: Sep-29-1983

Reported in: AIR1984Cal319,88CWN228

..... present case according to mr roychowdhury the defendant not having either sued for partition nor having claimed partition on separate allotment the plaintiff is not entitled to claim a right of ..... the instant case that the property was not undivided joint property but had already been partitioned between the parties or their predecessors this argument however having regard to the concurrent findings .....

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Sep 08 1983 (HC)

Wealth-tax Officer Vs. Champalal Saraogi.

Court: Kolkata

Decided on: Sep-08-1983

Reported in: [1984]7ITD18(Cal)

..... 658 ought to be reduced 7 the aac rejected the assessees contention with regard to partition of the immovable property he however accepted the assessees alternative contention and excluded the value ..... the valuation date under consideration in view of its alienation by the family through partial partition amongst the various coparceners in the manner indicated above its inclusion in the net wealth .....

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Feb 11 1983 (TRI)

income-tax Officer Vs. A.M. Vaiyapuri Chettiar

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Feb-11-1983

Reported in: (1983)4ITD606(Mad.)

..... persons holding a share of the properties separately after a partition continue to live together and have common food and worship ..... be undivided as regards properties in respect of which such partition has taken place but continues to be undivided with regard ..... all the properties received by the coparceners on a previous partition became available for common enjoyment among the reunited coparceners this .....

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