https://www.taxtmi.com/caselaws?id=8694 A Hindu undivided family remains a distinct assessable juristic entity for penalty proceedings under section 28(1)(c) of the Indian Income-tax Act, 1922. Concealment made in a return filed by the previous karta was attributable to the family because the karta acts for the family in filing returns and in tax proceedings. A change in kartaship did not alter the family's legal identity or break continuity of liability, and the family could therefore be proceeded against through the succeeding karta. The contention that proceedings could not continue after the earlier karta's death was rejected. en-us Tue, 18 Jul 1972 00:00:00 +0530 Tue, 02 Jun 2009 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8694 A Hindu undivided family remains a distinct assessable juristic entity for penalty proceedings under section 28(1)(c) of the Indian Income-tax Act, 1922. Concealment made in a return filed by the previous karta was attributable to the family because the karta acts for the family in filing returns and in tax proceedings. A change in kartaship did not alter the family's legal identity or break continuity of liability, and the family could therefore be proceeded against through the succeeding karta. The contention that proceedings could not continue after the earlier karta's death was rejected. Case-Laws Income Tax Tue, 18 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8694