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Issues: Whether, after a partition in a Hindu undivided family, the agricultural income of the family could be assessed for the whole previous year as if the family remained undivided, or only for the period up to the date of partition.
Analysis: The statutory scheme treated the Hindu undivided family as the assessable unit, but the provision dealing with partition made the members jointly and severally liable only for the agricultural income received by or on behalf of the family up to the date of partition. The provision was in pari materia with the corresponding provision under the Indian Income-tax Act, 1922, and its object was to enable assessment of income that had accrued to the undivided family before division. Income received after partition could not be treated as the income of the undivided family, and there was no material to show receipt of agricultural income by the family before the partition date.
Conclusion: The notice proposing assessment of the income of the entire previous year as if the family were still undivided was unsustainable and was quashed.
Final Conclusion: The proceedings could validly extend only to the agricultural income attributable to the period ending with the partition, and the impugned notice could not support a full-year assessment of the divided family as an undivided unit.
Ratio Decidendi: Where a Hindu undivided family is partitioned before assessment, the assessable income is confined to the income received or accrued up to the date of partition, and post-partition income cannot be assessed in the hands of the undivided family.
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