https://www.taxtmi.com/caselaws?id=188636 Section 34 reassessment under the Indian Income-tax Act, 1922 could apply to escaped income of a Hindu undivided family even after partition and disruption, because Section 25A's deeming fiction continued the family for assessment purposes. The reassessment machinery was therefore capable of bringing the family income to tax notwithstanding that the original assessment had been made earlier and the partition claim arose later. A notice under Section 34 addressed to the former karta was not invalid merely because it did not specify the capacity in which he was proceeded against, where he understood the notice as relating to family income, responded without objection, and any defect was treated as waived. en-us Thu, 24 Apr 1947 00:00:00 +0530 Sat, 10 Dec 2016 10:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188636 Section 34 reassessment under the Indian Income-tax Act, 1922 could apply to escaped income of a Hindu undivided family even after partition and disruption, because Section 25A's deeming fiction continued the family for assessment purposes. The reassessment machinery was therefore capable of bringing the family income to tax notwithstanding that the original assessment had been made earlier and the partition claim arose later. A notice under Section 34 addressed to the former karta was not invalid merely because it did not specify the capacity in which he was proceeded against, where he understood the notice as relating to family income, responded without objection, and any defect was treated as waived. Case-Laws Income Tax Thu, 24 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188636