https://www.taxtmi.com/caselaws?id=7645 Section 25A of the Indian Income-tax Act, 1922 permits assessment of a Hindu undivided family's income as if no partition had taken place, even where partition is later recognised under the Act. Recognition of partition does not invalidate an assessment already made, nor does it prevent assessment of income that accrued while the family remained joint. Accordingly, an assessment made in the name of the erstwhile Hindu undivided family for income arising during the period of joint status remains valid despite a subsequent recognised partition. en-us Thu, 14 Aug 1969 00:00:00 +0530 Tue, 17 Mar 2009 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7645 Section 25A of the Indian Income-tax Act, 1922 permits assessment of a Hindu undivided family's income as if no partition had taken place, even where partition is later recognised under the Act. Recognition of partition does not invalidate an assessment already made, nor does it prevent assessment of income that accrued while the family remained joint. Accordingly, an assessment made in the name of the erstwhile Hindu undivided family for income arising during the period of joint status remains valid despite a subsequent recognised partition. Case-Laws Income Tax Thu, 14 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7645