https://www.taxtmi.com/caselaws?id=6476 A Hindu undivided family continued to be assessed in undivided status until an order recording partition was made under section 25A(1), because section 25A(3) created a legal fiction preserving that status despite a private disruption. The decisive point was not the date of the family partition, but whether recognition of partition had already been ordered when penalty proceedings were initiated and when penalty was imposed. As no such order existed at either stage, the family remained assessable as a HUF and the penalty under section 28(1)(c) was valid. en-us Mon, 03 May 1976 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6476 A Hindu undivided family continued to be assessed in undivided status until an order recording partition was made under section 25A(1), because section 25A(3) created a legal fiction preserving that status despite a private disruption. The decisive point was not the date of the family partition, but whether recognition of partition had already been ordered when penalty proceedings were initiated and when penalty was imposed. As no such order existed at either stage, the family remained assessable as a HUF and the penalty under section 28(1)(c) was valid. Case-Laws Income Tax Mon, 03 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6476