https://www.taxtmi.com/caselaws?id=186559 An order under section 25A recognising partition of a Hindu undivided family from an anterior date carries that legal effect back to the stated date. Until such an order is made, the family is treated as undivided, but once partition is retrospectively recognised, the statutory consequences of that recognition must be given full effect. The income-tax authorities are therefore bound to apportion tax liability on the footing that the partition took effect from the earlier date, even if the order was passed after assessment. en-us Thu, 03 Aug 1961 00:00:00 +0530 Thu, 22 Sep 2016 16:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186559 An order under section 25A recognising partition of a Hindu undivided family from an anterior date carries that legal effect back to the stated date. Until such an order is made, the family is treated as undivided, but once partition is retrospectively recognised, the statutory consequences of that recognition must be given full effect. The income-tax authorities are therefore bound to apportion tax liability on the footing that the partition took effect from the earlier date, even if the order was passed after assessment. Case-Laws Income Tax Thu, 03 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186559