https://www.taxtmi.com/caselaws?id=70130 In the absence of an operative partition order under the Income-tax Act, the Hindu undivided family continued to be assessable as such for the relevant year. Because the order cancelling recognition of partition had already been set aside, there was no valid partition in force, and the firm's share income could not be diverted to the karta individually on the basis of the alleged partition. Inclusion of that share income in the Hindu undivided family's assessment was therefore correct. The contention relating to amounts said to have been provided for the daughters was not examined, as those amounts were not part of the assessments under challenge. en-us Fri, 30 Apr 1976 00:00:00 +0530 Thu, 14 Apr 2011 15:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70130 In the absence of an operative partition order under the Income-tax Act, the Hindu undivided family continued to be assessable as such for the relevant year. Because the order cancelling recognition of partition had already been set aside, there was no valid partition in force, and the firm's share income could not be diverted to the karta individually on the basis of the alleged partition. Inclusion of that share income in the Hindu undivided family's assessment was therefore correct. The contention relating to amounts said to have been provided for the daughters was not examined, as those amounts were not part of the assessments under challenge. Case-Laws Income Tax Fri, 30 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70130