Section 171

For verification of partition of HUF under sec 171(3) whether approval from higher authority is required or not?
Replies (3)
Quick Summary
This discussion clarifies whether higher authority approval is needed to verify the partition of a Hindu Undivided Family (HUF) under Section 171(3). It confirms that the Jurisdictional Income Tax Officer is the authorised body to conduct surveys or inquiries and make judgments on such matters.

Jurisdictional Income Tax Officer is the authority to conduct survey or inquiry, and authorize to  give judgement.

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