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    <title>1963 (4) TMI 64 - Supreme Court</title>
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    <description>A Hindu undivided family was treated as continuing for income-tax purposes where no order recording partition had been made under section 25A, and the statutory remedy, not a civil suit, governed any challenge to assessment or recovery; the civil action was therefore barred. A partition deed executed after an adverse decree was found to be nominal, as the evidence showed no real disruption of the joint family and suggested an attempt to shield assets from creditors. Properties held in the father&#039;s control, including the disputed items, remained liable for pre-partition debts and tax dues and could be proceeded against in enforcement.</description>
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    <pubDate>Fri, 19 Apr 1963 00:00:00 +0530</pubDate>
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      <title>1963 (4) TMI 64 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=152199</link>
      <description>A Hindu undivided family was treated as continuing for income-tax purposes where no order recording partition had been made under section 25A, and the statutory remedy, not a civil suit, governed any challenge to assessment or recovery; the civil action was therefore barred. A partition deed executed after an adverse decree was found to be nominal, as the evidence showed no real disruption of the joint family and suggested an attempt to shield assets from creditors. Properties held in the father&#039;s control, including the disputed items, remained liable for pre-partition debts and tax dues and could be proceeded against in enforcement.</description>
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      <pubDate>Fri, 19 Apr 1963 00:00:00 +0530</pubDate>
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