https://www.taxtmi.com/caselaws?id=19436 A registered partition deed had disrupted the erstwhile joint family, and recognition of that partition under section 25A of the Indian Income-tax Act, 1922 had already been accepted by the department. On that footing, the claim that the house was later thrown into the common hotchpot of a subsisting Hindu joint family failed because the joint family had already ceased to exist, and the alleged declaration was not proved from the record. The alternative plea that the assessee and his sons held only one-fifth share was also unsupported by the evidence. The property was therefore treated as belonging to the smaller Hindu undivided family consisting of the assessee and his wife, and its income and value were assessed accordingly. en-us Mon, 28 Sep 1992 00:00:00 +0530 Fri, 06 Nov 2009 11:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19436 A registered partition deed had disrupted the erstwhile joint family, and recognition of that partition under section 25A of the Indian Income-tax Act, 1922 had already been accepted by the department. On that footing, the claim that the house was later thrown into the common hotchpot of a subsisting Hindu joint family failed because the joint family had already ceased to exist, and the alleged declaration was not proved from the record. The alternative plea that the assessee and his sons held only one-fifth share was also unsupported by the evidence. The property was therefore treated as belonging to the smaller Hindu undivided family consisting of the assessee and his wife, and its income and value were assessed accordingly. Case-Laws Income Tax Mon, 28 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19436