https://www.taxtmi.com/caselaws?id=6926 Where a Hindu undivided family's partition is accepted under section 25A(1) with effect from an earlier date, the fiction in section 25A(3) does not preserve the family's existence for all purposes once that order is passed. The accepted disruption relates back to the specified date, so a penalty under section 28(1)(c) cannot be sustained against the family if the partition order is made while the penalty proceedings are still pending. The analysis distinguishes cases where no partition order exists and treats the later acceptance of partition as ative for the validity of the penalty. en-us Wed, 12 Jul 1967 00:00:00 +0530 Sat, 07 Feb 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6926 Where a Hindu undivided family's partition is accepted under section 25A(1) with effect from an earlier date, the fiction in section 25A(3) does not preserve the family's existence for all purposes once that order is passed. The accepted disruption relates back to the specified date, so a penalty under section 28(1)(c) cannot be sustained against the family if the partition order is made while the penalty proceedings are still pending. The analysis distinguishes cases where no partition order exists and treats the later acceptance of partition as ative for the validity of the penalty. Case-Laws Income Tax Wed, 12 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6926