https://www.taxtmi.com/caselaws?id=16290 For assessment after partition, the authority must first find that a Hindu undivided family was assessed under the Act and that the properties were joint family property. Where the record showed the properties in the father's name and the authorities failed to examine their true character, a family arrangement could not automatically be treated as a transfer or partition for tax inclusion purposes. The revisional authority's focus on unequal division was irrelevant to that statutory inquiry. The assessment and revisional orders were therefore unsustainable and were set aside, with remand for fresh disposal in accordance with law. en-us Thu, 23 Oct 1997 00:00:00 +0530 Sat, 05 Sep 2009 16:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16290 For assessment after partition, the authority must first find that a Hindu undivided family was assessed under the Act and that the properties were joint family property. Where the record showed the properties in the father's name and the authorities failed to examine their true character, a family arrangement could not automatically be treated as a transfer or partition for tax inclusion purposes. The revisional authority's focus on unequal division was irrelevant to that statutory inquiry. The assessment and revisional orders were therefore unsustainable and were set aside, with remand for fresh disposal in accordance with law. Case-Laws Income Tax Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16290