https://www.taxtmi.com/caselaws?id=8063 A joint Hindu family is presumed to continue as undivided unless separation or partition is proved, so the burden did not shift to the department on the Pakistan agricultural income. On the materials recorded, the assessee failed to show separate ownership or rebut the family character of the income, and the Tribunal's exclusion of that income from the Hindu undivided family assessment was unwarranted. Section 25A applied because the family was being assessed as undivided and no proved partition claim had been made before the Income-tax Officer. The income was therefore assessable in the hands of the Hindu undivided family. en-us Thu, 05 Mar 1970 00:00:00 +0530 Fri, 27 Mar 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8063 A joint Hindu family is presumed to continue as undivided unless separation or partition is proved, so the burden did not shift to the department on the Pakistan agricultural income. On the materials recorded, the assessee failed to show separate ownership or rebut the family character of the income, and the Tribunal's exclusion of that income from the Hindu undivided family assessment was unwarranted. Section 25A applied because the family was being assessed as undivided and no proved partition claim had been made before the Income-tax Officer. The income was therefore assessable in the hands of the Hindu undivided family. Case-Laws Income Tax Thu, 05 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8063