JUDGMENT
1. This is a reference under section 256(1) of the Income Tax Act, in which the following question has been referred to us for our opinion:
1. This is a reference under section 256(1) of the Income Tax Act, 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 correct in law in holding that the partial partition claimed by the assessee is not valid?"
2. The question referred is covered in favour of the assessee by the decision of the Supreme Court in Apporva Shantilal Shah v. CIT (1983) 141 ITR 558 (SC), in which it was held that partial partition with unequal share is valid.
2. The question referred is covered in favour of the assessee by the decision of the Supreme Court in Apporva Shantilal Shah v. CIT (1983) 141 ITR 558 (SC), in which it was held that partial partition with unequal share is valid.
3. Following the decision of the Supreme Court, the question referred is answered in the negative, i.e., in favour of the assessee and against the department.
3. Following the decision of the Supreme Court, the question referred is answered in the negative, i.e., in favour of the assessee and against the department.