Partition of HUF

1) Who all have to be the signatories to the partition deed? 2) Whether daughter in law and son in law have to be signatories? 3) Whether grand children through son/daughter have to be signatories? 4) Whether spouse of the grand children through son/daughter have to be signatories? 5) What is the position vis a vis the great grand children (children of grand children through son/daughter)? 6) What is the position if any of the signatories is a minor? 7) If possible, please share a draft deed of partition. Thanks in advance

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  Partion HUF u/s 171

Mr B is a coparsenor of bigger HUF ‘A HUF’. On earlier partial partion of A HUF in 1975 , Mr B HUF Consiting of himself , his wife Major son and married daughter is also assessed separately as B HUF .  B HUF has effected partition of its all assets and liabilities . Amongst coparceners and wife of B , will this partion of B HUF is complete partition u/s171 or still it will be treated as partial partition ?

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  DIN Format

While trying to file CIT(A) appeal online in new online portal, only 22 characters are allowed in DIN Column and alphanumeric characters are not allowed, only numbers are allowed.  In the Assessment Order, DIN is alphanumeric and is 39 characters long.  Therefore, kindly inform the format of DIN?

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  What is the impact when Document identification number is not quoted in the body of assessment order ?

What is the impact when DIN is not quoted in the body of assessment order but conveyed through a separate letter?  is such type of  assessment order valid?

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  whether Capital gains tax on compulsory acquisition of agriculture land in 2010 is taxable ?

My agricultural land was compulsorily acquired under the NHAI act in 2010. Some enhanced compensation was received by me in 2021 and the case is still pending in high court. I am confused if I will need to pay capital gains tax on the compensation received. As I said the acquisition was done in 2010. Are you able to please help out. Thank you

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  Whether legal heirs are liable to pay Capital gains tax in respect of property which was sold before his death ?

Sir, There is a sale of immovable property during the financial year 2020-21 in the month of August. However, the assessee has died at the end of the year in the month of March 2021. Is there a liability to pay capital gain tax on this sale by the legal heirs? Please clarify

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  Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act

In case of assessee,  there was no assessment u/s 143(3) of I T Act for ay 11-12.  There was only intimation us 143(1) from CPC. Under such circumstances who will be the jurisdictional assessing officer for issuing notice u/s 148 in March 2018 ?  Whether erstwhile JAO for ay 11-12 or assessing officer having charge over assessee on the day of issuing notice on the basis of income criteria or any other criteria? Please guide.

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  Time limit for scrutiny assessment AY 2020-21

Sir, What is the time limit for issuance of notice for fy 2019-20? Will the reduced time limit of three months apply as against the original period of 6 months? Notices u/s 143(2) were already received in few cases before 30-06-2021. Can it be considered that all the notices are issued and no further notices will be issued? Please clarify.

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  Can reopening of second reassessment is permissible if the assessment was done u/s 143 ( 3), after approval of higher Authority ?

After order u/S 143(3) and assessments u/S 151 a can officer issue notice u/S 148.

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  Whether return in response to notice u/s 148 is required to be filed or mere letter stating that the return already may be taken as return in response to section 148 of the Act ?

sir, In response to notice u/s 148 , is it required to file return of income or is it enough by giving reply that return already  be taken as one in response to re opening notice. some officers insist  on filing of return .

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