https://www.taxtmi.com/caselaws?id=68928 Tax assessments treating income as belonging to a Hindu undivided family could not stand where the real nature of the partition had not first been examined. The record referred to separate returns and a partition deed, and the text states that earlier HUF assessments did not prevent the assessees from placing the true facts before the assessing authority because res judicata does not apply in tax proceedings. A partial partition would leave the unpartitioned assets assessable in HUF status while divided properties would be assessed separately; a complete partition by metes and bounds would raise the question of statutory recognition. The matter was remitted for fresh examination on the correct factual and legal basis. en-us Tue, 11 Nov 1980 00:00:00 +0530 Mon, 04 Apr 2011 11:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68928 Tax assessments treating income as belonging to a Hindu undivided family could not stand where the real nature of the partition had not first been examined. The record referred to separate returns and a partition deed, and the text states that earlier HUF assessments did not prevent the assessees from placing the true facts before the assessing authority because res judicata does not apply in tax proceedings. A partial partition would leave the unpartitioned assets assessable in HUF status while divided properties would be assessed separately; a complete partition by metes and bounds would raise the question of statutory recognition. The matter was remitted for fresh examination on the correct factual and legal basis. Case-Laws Income Tax Tue, 11 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68928