https://www.taxtmi.com/caselaws?id=5860 A statutory inquiry under section 25A(1) was a condition precedent where a Hindu undivided family claimed partition after being assessed as undivided. An assessment completed without that inquiry was procedurally illegal and liable to be set aside in appeal, because section 25A(3) treated the family as continuing to be undivided until the required order was recorded. The appellate authority was not limited to cancellation alone; unless the statute expressly prohibited it, it could direct the assessing officer to make fresh assessments so the matter could be concluded in accordance with law. en-us Fri, 28 Aug 1981 00:00:00 +0530 Sat, 01 Nov 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5860 A statutory inquiry under section 25A(1) was a condition precedent where a Hindu undivided family claimed partition after being assessed as undivided. An assessment completed without that inquiry was procedurally illegal and liable to be set aside in appeal, because section 25A(3) treated the family as continuing to be undivided until the required order was recorded. The appellate authority was not limited to cancellation alone; unless the statute expressly prohibited it, it could direct the assessing officer to make fresh assessments so the matter could be concluded in accordance with law. Case-Laws Income Tax Fri, 28 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5860