A.R. Tiwari, J.

1. These miscellaneous civil cases, filed under Section 256(2) of the Income-tax Act, 1961 (for short "the Act"), are heard as connected, matters and are being disposed of by this common order.

2. Miscellaneous Civil Case No. 120 of 1989 arises out of the order dated January 2, 1987, passed by the Tribunal in I.T.A. No. 743/Ind/85, for the assessment year 1980-81 and is connectible with the application presented under Section 256(1) of the Act and registered as R.A. No. 45/Ind/87 decided on December 2, 1988. In this case, the following questions are proposed :

" (i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the family arrangement in the instant case amounted to a partial partition covered by Section 171(9) of the Income-tax Act ?

(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that even the genuine family settlements which had not the effect of avoiding tax were also covered by the provisions of Section 171(9) of the Income-tax Act ?

(iii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that th