https://www.taxtmi.com/caselaws?id=5462 For income-tax purposes, a Hindu undivided family continues to be treated as undivided under section 171 of the Income-tax Act unless and until the Assessing Officer records a finding of total or partial partition after inquiry. The mere fact that a widow's limited interest became absolute under section 14(1) of the Hindu Succession Act did not by itself establish disruption of the family or permit splitting of income between the family and the adopted son. Without the statutory inquiry and recorded finding of partition, no partition was recognised in income-tax law, and the income remained assessable in the hands of the Hindu undivided family. en-us Tue, 13 Dec 1994 00:00:00 +0530 Tue, 25 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5462 For income-tax purposes, a Hindu undivided family continues to be treated as undivided under section 171 of the Income-tax Act unless and until the Assessing Officer records a finding of total or partial partition after inquiry. The mere fact that a widow's limited interest became absolute under section 14(1) of the Hindu Succession Act did not by itself establish disruption of the family or permit splitting of income between the family and the adopted son. Without the statutory inquiry and recorded finding of partition, no partition was recognised in income-tax law, and the income remained assessable in the hands of the Hindu undivided family. Case-Laws Income Tax Tue, 13 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5462