https://www.taxtmi.com/caselaws?id=276014 Penalty under section 28(1)(c) could not be sustained against a Hindu undivided family that had already ceased to exist on partition, because penalty proceedings must be directed against a ing "person" and the family had lost its assessable identity before the proceeding concluded. Section 25A, which deals with assessment and tax liability after partition, did not extend by implication to penalty proceedings or to recovery of penalty under section 28. The Act distinguished tax from penalty, and any gap in recovery machinery for penalty could not be supplied by judicial interpretation. The penalty imposed on the disrupted Hindu undivided family was therefore set aside. 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 Penalty under section 28(1)(c) could not be sustained against a Hindu undivided family that had already ceased to exist on partition, because penalty proceedings must be directed against a ing "person" and the family had lost its assessable identity before the proceeding concluded. Section 25A, which deals with assessment and tax liability after partition, did not extend by implication to penalty proceedings or to recovery of penalty under section 28. The Act distinguished tax from penalty, and any gap in recovery machinery for penalty could not be supplied by judicial interpretation. The penalty imposed on the disrupted Hindu undivided family was therefore set aside. Case-Laws Income Tax Thu, 04 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276014