Partition of Hindu Undivided Family: assessment continuity and joint liability for tax and related sums. Where a member claims total or partial partition, the Assessing Officer must inquire, record whether partition occurred and its date; if partition is found, income up to that date is assessed as if no partition occurred and members are jointly and severally liable for tax, with each member's share computed according to the portion of joint family property allotted at partition; the same approach applies to levy and collection of penalties, interest and other sums.