https://www.taxtmi.com/caselaws?id=8208 Where a Hindu undivided family had already partitioned, section 25A(3) of the Indian Income-tax Act, 1922 treated the family as continuing for tax purposes until an order recording partition was made under section 25A(1). Because the penalty proceedings and penalty order under section 28(1)(c) were made when no such recording order existed, the family remained assessable in law at that time. A later recognition of partition by the Income-tax Officer did not retrospectively invalidate an order that was valid when passed. The penalty order was therefore upheld against the assessee. en-us Thu, 18 Sep 1969 00:00:00 +0530 Mon, 06 Apr 2009 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8208 Where a Hindu undivided family had already partitioned, section 25A(3) of the Indian Income-tax Act, 1922 treated the family as continuing for tax purposes until an order recording partition was made under section 25A(1). Because the penalty proceedings and penalty order under section 28(1)(c) were made when no such recording order existed, the family remained assessable in law at that time. A later recognition of partition by the Income-tax Officer did not retrospectively invalidate an order that was valid when passed. The penalty order was therefore upheld against the assessee. Case-Laws Income Tax Thu, 18 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8208