https://www.taxtmi.com/caselaws?id=276014 A penalty under the Income-tax Act may only be imposed on the legally existing person after affording the statutory opportunity to be heard; where a Hindu undivided family ceases to exist by partition before a final penalty order, that penalty is invalid. The statutory scheme for assessment and apportionment on partition does not provide a separate procedural mechanism to recover a penalty against former members, so apportionment rules cannot be applied to create penalty recovery liabilities after partition. en-us Thu, 04 Nov 1954 00:00:00 +0530 Thu, 25 Oct 2018 13:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276014 A penalty under the Income-tax Act may only be imposed on the legally existing person after affording the statutory opportunity to be heard; where a Hindu undivided family ceases to exist by partition before a final penalty order, that penalty is invalid. The statutory scheme for assessment and apportionment on partition does not provide a separate procedural mechanism to recover a penalty against former members, so apportionment rules cannot be applied to create penalty recovery liabilities after partition. Case-Laws Income Tax Thu, 04 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276014