https://www.taxtmi.com/caselaws?id=14747 Penalty under section 271(1)(c) remained enforceable for income relatable to periods before partition of a Hindu undivided family. Section 171(8) does not prevent levy or collection of penalty merely because a total or partial partition is recognised later; the statutory consequence of partition does not nullify jurisdiction to pass penalty orders for assessment years preceding the partition. On that basis, the penalty was held lawfully leviable and the Tribunal's view was sustained. en-us Mon, 15 Jun 1998 00:00:00 +0530 Sat, 18 Jul 2009 13:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14747 Penalty under section 271(1)(c) remained enforceable for income relatable to periods before partition of a Hindu undivided family. Section 171(8) does not prevent levy or collection of penalty merely because a total or partial partition is recognised later; the statutory consequence of partition does not nullify jurisdiction to pass penalty orders for assessment years preceding the partition. On that basis, the penalty was held lawfully leviable and the Tribunal's view was sustained. Case-Laws Income Tax Mon, 15 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14747