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make any claim in that behalf. (2) Where, by the order as referred to in sub-section

a finding of total partition has been recorded by the Assessing Officer under section

time; or (c)   served upon him in an improper manner. (2) The provisions of sub-section

manner and in such tax year, as may be prescribed. (2) For the purposes of this section

Central Government may make rules or issue notifications for the purposes of this section

found to be owned by, or belonging to, the assessee. (2) For the purposes of this section

  lacks commercial substance or is deemed to lack commercial substance under section

two Judges. 366. (1) When an appeal has been filed before the High Court under section