https://www.taxtmi.com/caselaws?id=7415 Section 29 of the Agricultural Income-tax Act, 1950 was discussed as a machinery provision for assessment after partition, not as a source of fresh tax liability where a Hindu undivided family had already been partitioned by metes and bounds before the relevant accounting year. The majority view recorded that the statutory fiction in section 29(3) could not be extended to create a taxable Hindu undivided family in circumstances where none existed, and that notices issued against the petitioner as manager were without jurisdiction. A dissenting opinion stated that section 29 could continue to treat the family as a Hindu undivided family until partition was recognised under the section. en-us Tue, 21 Nov 1967 00:00:00 +0530 Thu, 19 Feb 2009 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7415 Section 29 of the Agricultural Income-tax Act, 1950 was discussed as a machinery provision for assessment after partition, not as a source of fresh tax liability where a Hindu undivided family had already been partitioned by metes and bounds before the relevant accounting year. The majority view recorded that the statutory fiction in section 29(3) could not be extended to create a taxable Hindu undivided family in circumstances where none existed, and that notices issued against the petitioner as manager were without jurisdiction. A dissenting opinion stated that section 29 could continue to treat the family as a Hindu undivided family until partition was recognised under the section. Case-Laws Income Tax Tue, 21 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7415