Partial partition of a Hindu undivided family preserves assessment continuity and creates joint and several liability among members. Where a partial partition of a Hindu undivided family occurs, the family continues to be assessed as if no partition occurred; members or groups of members immediately prior to the partition and the family are jointly and severally liable for tax, penalty, interest, fine or other sums payable by the family, and each member's several liability is computed according to the portion of joint family property allotted at the partial partition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Partial partition of a Hindu undivided family preserves assessment continuity and creates joint and several liability among members.
Where a partial partition of a Hindu undivided family occurs, the family continues to be assessed as if no partition occurred; members or groups of members immediately prior to the partition and the family are jointly and severally liable for tax, penalty, interest, fine or other sums payable by the family, and each member's several liability is computed according to the portion of joint family property allotted at the partial partition.
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