( 1 ) THE Income tax Appellate Tribunal, Allahabad, at the instance of the Revenue, has referred the following question for the opinion of this court:

" Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that there was a partial partition in the HUF of M/s. Babu Lal Jiwan Ram and Company under section 171 of the Income-tax Act ? " (I. T. R. No. 1123 of 1977)

( 2 ) IN the connected case the question referred is :

"whether, on the facts and in the circumstances of the case, the Tribunal was correct in deleting the addition of Rs. 15,636 from the assessment of the assessees HUF in view of the acceptance of the assessees claim of partial partition made under Section 171 ?"

( 3 ) THE matter related to the assessment year 1972-73. One Babu Lal Kedia had a son, Jiwan ram and a daughter, Jiwani Devi. Jiwan Ram had three sons, Krishna Kumar, Vijai Kumar and mani Lal. Till the assessment year 1945-46, M/s. Gangadhar Babu Lal was assessed in the status of an HUF which consisted of Babu Lal Kedia, his son, Jiwan Ram and the sons of Jiwan Ram. A partition took place in the HUF of Gangadhar Babu Lal between Babu Lal Kedia and Jiwan ram Kedia and