https://www.taxtmi.com/caselaws?id=289030 Section 25A of the Indian Income-tax Act, 1922 applies only where a Hindu undivided family is accepted to have existed and a partition is claimed in definite portions. It does not prevent an assessee from disputing the very basis of an earlier family assessment or from proving that no Hindu undivided family ever existed. A mistaken prior assessment as family property does not create estoppel or res judicata against that challenge. On that reasoning, the statutory partition machinery was inapplicable, and the assessee was entitled to contest the earlier family assessment. en-us Thu, 15 Apr 1954 00:00:00 +0530 Fri, 10 Jul 2020 11:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289030 Section 25A of the Indian Income-tax Act, 1922 applies only where a Hindu undivided family is accepted to have existed and a partition is claimed in definite portions. It does not prevent an assessee from disputing the very basis of an earlier family assessment or from proving that no Hindu undivided family ever existed. A mistaken prior assessment as family property does not create estoppel or res judicata against that challenge. On that reasoning, the statutory partition machinery was inapplicable, and the assessee was entitled to contest the earlier family assessment. Case-Laws Income Tax Thu, 15 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289030