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    <title>1976 (8) TMI 1 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=6482</link>
    <description>Until a statutory order under section 25A accepting partition is made, a Hindu family remains assessable as a Hindu undivided family for income-tax purposes, and a later civil court decree does not by itself bind the tax authorities. On the stated facts, the rejection of the partition claim was valid, Gulabchand could lawfully act as karta with family consent, and notices issued in the family name were not invalid merely because Bapalal had died. The family&#039;s assessed tax dues could therefore be recovered from the joint family property or the member&#039;s share in it.</description>
    <language>en-us</language>
    <pubDate>Wed, 04 Aug 1976 00:00:00 +0530</pubDate>
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      <title>1976 (8) TMI 1 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=6482</link>
      <description>Until a statutory order under section 25A accepting partition is made, a Hindu family remains assessable as a Hindu undivided family for income-tax purposes, and a later civil court decree does not by itself bind the tax authorities. On the stated facts, the rejection of the partition claim was valid, Gulabchand could lawfully act as karta with family consent, and notices issued in the family name were not invalid merely because Bapalal had died. The family&#039;s assessed tax dues could therefore be recovered from the joint family property or the member&#039;s share in it.</description>
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      <pubDate>Wed, 04 Aug 1976 00:00:00 +0530</pubDate>
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