https://www.taxtmi.com/caselaws?id=21446 The Supreme Court upheld the Tribunal's decision in dismissing applications related to the cancellation of the Commissioner of Income-tax's order under section 263 and the assessment of income from property received on partition as the income of the Hindu undivided family. The Court emphasized that once a partition order is recognized under the Income-tax Act, the family ceases to be assessed as a Hindu undivided family unless the order is set aside. Therefore, the Commissioner could not add income from the larger Hindu undivided family to an individual's income, leading to the dismissal of the applications with no order as to costs. en-us Mon, 09 Dec 1991 00:00:00 +0530 Tue, 24 Nov 2009 15:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21446 The Supreme Court upheld the Tribunal's decision in dismissing applications related to the cancellation of the Commissioner of Income-tax's order under section 263 and the assessment of income from property received on partition as the income of the Hindu undivided family. The Court emphasized that once a partition order is recognized under the Income-tax Act, the family ceases to be assessed as a Hindu undivided family unless the order is set aside. Therefore, the Commissioner could not add income from the larger Hindu undivided family to an individual's income, leading to the dismissal of the applications with no order as to costs. Case-Laws Income Tax Mon, 09 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21446