https://www.taxtmi.com/caselaws?id=8125 A subsisting order under section 25A of the Indian Income-tax Act, 1922 recognising partition by metes and bounds continues to bind the revenue for subsequent years until it is set aside in accordance with law. On that footing, reassessment notices under sections 147 and 148 of the Income-tax Act, 1961 could not validly proceed on the assumption that the family still existed as a Hindu undivided family. If the earlier partition order was alleged to have been obtained by misrepresentation, the proper course was to challenge that order under the appropriate revisional power, not disregard it. The notices were therefore without jurisdiction and liable to be quashed. en-us Tue, 24 Mar 1970 00:00:00 +0530 Sat, 28 Mar 2009 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8125 A subsisting order under section 25A of the Indian Income-tax Act, 1922 recognising partition by metes and bounds continues to bind the revenue for subsequent years until it is set aside in accordance with law. On that footing, reassessment notices under sections 147 and 148 of the Income-tax Act, 1961 could not validly proceed on the assumption that the family still existed as a Hindu undivided family. If the earlier partition order was alleged to have been obtained by misrepresentation, the proper course was to challenge that order under the appropriate revisional power, not disregard it. The notices were therefore without jurisdiction and liable to be quashed. Case-Laws Income Tax Tue, 24 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8125