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Issues: Whether an order under section 25A of the Indian Income-tax Act recognising partition of a Hindu undivided family from an anterior date obliges the income-tax authorities to apportion the tax on the footing that the partition took effect from that earlier date, even though the order was passed after the assessments.
Analysis: Section 25A created a machinery for assessment and collection in cases where a Hindu undivided family had become disrupted. Until an order under sub-section (1) was made, the family was deemed to continue as undivided, but when the order recognised partition from a specified earlier date, the legal effect of that order had to be carried back to that date. The assessments themselves remained untouched, yet the consequences flowing from the retrospective recognition of partition had to be given full effect, including the statutory apportionment contemplated by sub-section (2). The later date of the order could not be used to defeat the anterior date expressly adopted in the order.
Conclusion: The tax authorities were bound to treat the partition as effective from the earlier date recognised in the order and to make apportionment accordingly; the objection that the order was made later did not defeat the claim to apportionment.
Ratio Decidendi: Where an order under section 25A recognises partition of a Hindu undivided family from an anterior date, the legal fiction created by that order carries with it all necessary consequences from that date, including apportionment of the tax liability under the Act.
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