https://www.taxtmi.com/caselaws?id=276012 A penalty under the Income-tax Act, 1922 cannot be enforced against members of a Hindu undivided family if the family has already disrupted and ceased to exist when the penalty order is made. The analysis states that penalty liability must attach to a person who exists both when proceedings are initiated and when the order is passed. Section 25A(3) was not read as deeming the family to continue until the departmental partition order, and recovery as arrears could not proceed on an invalid penalty order. en-us Tue, 13 Dec 1955 00:00:00 +0530 Thu, 25 Oct 2018 13:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276012 A penalty under the Income-tax Act, 1922 cannot be enforced against members of a Hindu undivided family if the family has already disrupted and ceased to exist when the penalty order is made. The analysis states that penalty liability must attach to a person who exists both when proceedings are initiated and when the order is passed. Section 25A(3) was not read as deeming the family to continue until the departmental partition order, and recovery as arrears could not proceed on an invalid penalty order. Case-Laws Income Tax Tue, 13 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276012