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Issues: Whether, after an order recording partition under section 25A(1) of the Indian Income-tax Act, 1922, the assessees could still be assessed under section 34 as a Hindu undivided family, and whether the Income-tax Officer could ignore the earlier partition order in a subsequent assessment year.
Analysis: Section 25A(1) authorises the Income-tax Officer to record partition when the joint family property has been divided in definite portions, including where the partition is between groups of members and not necessarily among all members individually. Once such an order is made, the severance of joint family status is recognised for income-tax purposes and the original Hindu undivided family ceases to exist. Section 25A(3) applies only where no order under section 25A(1) has been recorded. Section 34 does not confer any power to reopen or revise a valid order recording partition under section 25A(1), nor can a subsequent assessing officer disregard that order and treat the family as continuing to exist as before.
Conclusion: The assessees could not be assessed as a Hindu undivided family after the partition order under section 25A(1), and the reassessment under section 34 was incompetent. The issue was answered in favour of the assessees.
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