https://www.taxtmi.com/caselaws?id=7049 A Hindu undivided family that came into existence on an admitted partition was treated as a person not hitherto assessed and, for the relevant assessment years, fell within section 18A(3) of the Income-tax Act, 1922, requiring an advance-tax estimate and instalment payments. Section 25A(3) was held not to postpone that obligation merely because an application under section 25A(1) was pending; it applies only where no claim is made, the claim is rejected, or no order recording partition is made. On that basis, the family remained liable to comply with advance-tax requirements and the penalties for non-payment were exigible. en-us Mon, 03 Jul 1967 00:00:00 +0530 Sun, 08 Feb 2009 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7049 A Hindu undivided family that came into existence on an admitted partition was treated as a person not hitherto assessed and, for the relevant assessment years, fell within section 18A(3) of the Income-tax Act, 1922, requiring an advance-tax estimate and instalment payments. Section 25A(3) was held not to postpone that obligation merely because an application under section 25A(1) was pending; it applies only where no claim is made, the claim is rejected, or no order recording partition is made. On that basis, the family remained liable to comply with advance-tax requirements and the penalties for non-payment were exigible. Case-Laws Income Tax Mon, 03 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7049