Judgment , J. 1. This order shall govern this case as well as Tax Cases Nos. 40 of 1989, 41 of 1989 and 42 of 1989 as a common question is involved in these cases. 2. The Income-tax Tribunal, Gauhati Bench, Camp Patna, has referred the following question of law for the opinion of this court in relation to the assessment years 1979-80 to 1982-83 : "Whether Sec. 171(9) of the Income-tax Act, 1961, is not applicable in the assessment years 1979-80 to 1982-83 even though the partial partition admittedly took place after December 31, 1978, on March 30, 1979 ?" 3. The short facts are that in the assessment year 1979-80, the assessee claimed that partial partition admittedly had taken place on March 30, 1979. The Assessing Officer accepted the claim of the assessee in relation to partial partition. Thereafter, the Assessing Officer initiated proceedings under Section 154 of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"), as he was of the opinion that by virtue of insertion of Sub-sec. (9) of Section 171 of the Act by the Finance (No. 2) Act of 1980, the claim for partial partition made after the December 31, 1978, could not have been considered. He, accordingly, passed an order of rectification and disallowed the claim of partial partition of the assessee. Against the said order, when an appeal was taken, the appellate authority allowed the appeal and set aside the order of rectification after holding that the provision of Sub-sec. (9) in Sec. 171 of the Act was not applicable for the assessment year 1979-80. It further held that the Assessing Officer was justified in accepting the claim of partial partition of the assessee in his original order of assessment and was not justified in rectifying the original order. On further appeal being taken by the Revenue, the Income-tax Tribunal upheld the order passed by the appellate authority. Thereafter, at the instance of the Revenue reference under Sub-section (1) in Sec. 256 of the Act has been made by the Tribunal. 4. Learned counsel appearing on behalf to the Revenue in support of this reference contended that according to Sub-sec. Thereafter, at the instance of the Revenue reference under Sub-section (1) in Sec. 256 of the Act has been made by the Tribunal. 4. Learned counsel appearing on behalf to the Revenue in support of this reference contended that according to Sub-sec. (9) of Sec. 171 of the Act, the claim for partial partition made by the assessee on March 30, 1979, could not have been considered as according to the said Sub-section, partial partition made after December 31, 1978, cannot be taken into consideration. On the other hand, learned counsel appearing on behalf of the assessee submitted that Sub-section (9) has been inserted in Sec. 171 of the Act by the Finance (No. 2) Act of 1980 and the same has come into force with effect from April 1, 1980, therefore, the claim for partial partition made by the assessee in the assessment year 1979-80 could have been considered by the authority as the bar under Sub-sec. (9) would be effective with effect from the assessment year 1980-81. 5. It has been submitted on behalf of the assessee that this question is squarely covered by the decision of the Supreme Court in the case of Apoorva Shantilal Shah V/s. CIT, [1983] 141 ITR 558. In that case, the assessee claimed partial partition in relation to a proceeding before the Assessing Officer for the assessment year 1975-76. It was held that as the claim of partial partition was made in the assessment year prior to 1980-81, the bar provided under Sub-section (9) was not operative and the authorities could have examined the claim for partial partition on the merits. 6. Learned counsel appearing on behalf of the assessee also placed reliance upon a decision of the Andhra Pradesh High Court in the case of G. Lakshmi Narayana v. ITO, [1989] 175 ITR 593. In that case, partial partition was effected between January 1, 1979, and March 31, 1979, and the claim for the same was made in the assessment year 1979-80. The court laid down that partial partition effected between January 1, 1979, and March 31, 1979, in the assessment year 1979-80, cannot be affected by Sub-sec. (9) of Sec. 171 of the Act. The court laid down that partial partition effected between January 1, 1979, and March 31, 1979, in the assessment year 1979-80, cannot be affected by Sub-sec. (9) of Sec. 171 of the Act. In our view, the present case is squarely covered by the aforesaid two decisions ; as such, the authorities were justified in holding that the claim for partial partition made by the assessee will not be affected by the provisions of Sub-sec. (9) of Sec. 171 of the Act. 7. Accordingly, the question referred to this court in these references is answered against the Revenue and in favour of the assessee. In the circumstances of the case, we direct that there shall be no order as to costs. 8. Let a copy of this order be communicated to the Income-tax Appellate Tribunal.