https://www.taxtmi.com/caselaws?id=66864 Where a Hindu family had long been treated and assessed as divided after a partial partition, the revenue could not invoke section 25-A of the 1922 Act or section 171 of the 1961 Act to ignore that position and club the separate incomes of family members with the HUF income without fresh material showing jointness or reunion. Earlier acceptance of the partition by the revenue and separate assessments supported the settled status, while a consolidated list of assets and a diary were insufficient by themselves to displace it. A remand direction sought through an appellate letter was procedurally unsound, but it did not yield separate relief once the substantive assessment failed. en-us Fri, 29 May 1992 00:00:00 +0530 Mon, 07 Mar 2011 17:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66864 Where a Hindu family had long been treated and assessed as divided after a partial partition, the revenue could not invoke section 25-A of the 1922 Act or section 171 of the 1961 Act to ignore that position and club the separate incomes of family members with the HUF income without fresh material showing jointness or reunion. Earlier acceptance of the partition by the revenue and separate assessments supported the settled status, while a consolidated list of assets and a diary were insufficient by themselves to displace it. A remand direction sought through an appellate letter was procedurally unsound, but it did not yield separate relief once the substantive assessment failed. Case-Laws Income Tax Fri, 29 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66864