https://www.taxtmi.com/caselaws?id=277313 After partition of a Hindu undivided family, reassessment for escaped income may proceed under Section 34 of the Income-tax Act, 1922 read with Section 25A(2), because Section 34 is not an independent assessment provision and the liability passes to the ex-members. Notice should be addressed to the persons liable after partition, so a notice in the name of the defunct family is procedurally defective. Even so, where an ex-member actually receives notice and submits a return, such defects in initiation or in the apportionment of the assessment do not necessarily invalidate the reassessment; separate proportional assessments may be made under Section 25A(2). en-us Fri, 10 Sep 1948 00:00:00 +0530 Sat, 01 Dec 2018 11:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277313 After partition of a Hindu undivided family, reassessment for escaped income may proceed under Section 34 of the Income-tax Act, 1922 read with Section 25A(2), because Section 34 is not an independent assessment provision and the liability passes to the ex-members. Notice should be addressed to the persons liable after partition, so a notice in the name of the defunct family is procedurally defective. Even so, where an ex-member actually receives notice and submits a return, such defects in initiation or in the apportionment of the assessment do not necessarily invalidate the reassessment; separate proportional assessments may be made under Section 25A(2). Case-Laws Income Tax Fri, 10 Sep 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277313