https://www.taxtmi.com/caselaws?id=8261 Section 19 of the Expenditure-tax Act requires the assessing authority, when a partition claim is raised during assessment, to enquire into the claim and either record an order recognising partition or declare the Hindu undivided family as continuing. The provision applies even where the alleged partition is said to have occurred after the close of the accounting year, provided the claim is raised in the assessment proceedings. Failure to conduct the mandatory enquiry and pass the required order constitutes breach of a statutory duty and can be challenged under Article 226. Where partition is established, assessment cannot proceed against the karta alone. The separate claim for basic allowance was left open. en-us Tue, 06 Oct 1970 00:00:00 +0530 Mon, 06 Apr 2009 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8261 Section 19 of the Expenditure-tax Act requires the assessing authority, when a partition claim is raised during assessment, to enquire into the claim and either record an order recognising partition or declare the Hindu undivided family as continuing. The provision applies even where the alleged partition is said to have occurred after the close of the accounting year, provided the claim is raised in the assessment proceedings. Failure to conduct the mandatory enquiry and pass the required order constitutes breach of a statutory duty and can be challenged under Article 226. Where partition is established, assessment cannot proceed against the karta alone. The separate claim for basic allowance was left open. Case-Laws Income Tax Tue, 06 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8261