https://www.taxtmi.com/caselaws?id=8207 Penalty under section 28(1)(c) of the Income-tax Act, 1922 could not be imposed on a Hindu undivided family after its actual partition and cessation as a legal person. Section 28 applies only to a person in existence who can be given a reasonable opportunity of being heard, and section 25A deals only with assessment consequences after partition, not the machinery for penalty. Where partition is recognised under section 25A(1) with effect from an earlier date, the family ceases from that date for section 28 purposes; the later date of the order does not control. The revenue's reliance on section 25A(3) failed because that fiction does not continue penalty proceedings against a disrupted family. en-us Fri, 23 Oct 1970 00:00:00 +0530 Mon, 06 Apr 2009 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8207 Penalty under section 28(1)(c) of the Income-tax Act, 1922 could not be imposed on a Hindu undivided family after its actual partition and cessation as a legal person. Section 28 applies only to a person in existence who can be given a reasonable opportunity of being heard, and section 25A deals only with assessment consequences after partition, not the machinery for penalty. Where partition is recognised under section 25A(1) with effect from an earlier date, the family ceases from that date for section 28 purposes; the later date of the order does not control. The revenue's reliance on section 25A(3) failed because that fiction does not continue penalty proceedings against a disrupted family. Case-Laws Income Tax Fri, 23 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8207