https://www.taxtmi.com/caselaws?id=192834 Section 25A(1) of the Indian Income-tax Act, 1922 requires partition of a Hindu joint family property into definite portions; mere severance of joint status or ascertainment of shares is insufficient. The provision was read in the context of the Act's scheme treating the joint Hindu family as a taxable unit, and the phrase "definite portions" was held to mean division of the corpus itself where the nature of the property permits. On that basis, the absence of physical division meant no partition had occurred within the section, so assessment could continue on the joint family basis. en-us Fri, 25 Sep 1942 00:00:00 +0630 Fri, 23 Jun 2017 18:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192834 Section 25A(1) of the Indian Income-tax Act, 1922 requires partition of a Hindu joint family property into definite portions; mere severance of joint status or ascertainment of shares is insufficient. The provision was read in the context of the Act's scheme treating the joint Hindu family as a taxable unit, and the phrase "definite portions" was held to mean division of the corpus itself where the nature of the property permits. On that basis, the absence of physical division meant no partition had occurred within the section, so assessment could continue on the joint family basis. Case-Laws Income Tax Fri, 25 Sep 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=192834