TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the municipal tax receipts and municipal assessment register extracts established partition or disruption of the Hindu undivided family and showed separate ownership of the building.
Analysis: The receipts and extracts showed separate municipal assessment in the names of certain persons after a change recorded from 30 March 1990, but they did not show who the prior owner was or in what capacity the property stood before the change. They also did not disclose whether the change resulted from partition, gift, sale, or any other mode of transfer. The materials further did not show any separate assessment in the name of the assessee in his individual capacity, and the review jurisdiction was confined to examining the effect of the newly produced municipal records.
Conclusion: The municipal documents did not prove partition or disruption of the Hindu undivided family, and they did not warrant interference with the earlier finding that the income was assessable in the hands of the Hindu undivided family.
Final Conclusion: The review challenge failed, and the municipal records were held insufficient to alter the existing finding on ownership and assessability.
Ratio Decidendi: Separate municipal assessment entries, without proof of the prior ownership and the legally operative mode of change, do not by themselves establish partition or disruption of a Hindu undivided family.
TaxTMI 
