https://www.taxtmi.com/caselaws?id=171706 After a partition is recognised under section 25A of the Income-tax Act, 1922, the former Hindu undivided family remains assessable as a deemed entity for computing its total income as if no partition had taken place. On that construction, notice to the karta of the erstwhile family is sufficient to initiate assessment proceedings, and separate notice to each divided member is not required. The resulting tax liability may then be enforced against the separated members in accordance with the statutory scheme, including joint and several liability under the proviso. en-us Mon, 19 Jan 1953 00:00:00 +0530 Wed, 29 Jul 2015 16:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171706 After a partition is recognised under section 25A of the Income-tax Act, 1922, the former Hindu undivided family remains assessable as a deemed entity for computing its total income as if no partition had taken place. On that construction, notice to the karta of the erstwhile family is sufficient to initiate assessment proceedings, and separate notice to each divided member is not required. The resulting tax liability may then be enforced against the separated members in accordance with the statutory scheme, including joint and several liability under the proviso. Case-Laws Income Tax Mon, 19 Jan 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171706