https://www.taxtmi.com/caselaws?id=22731 For income-tax purposes, a Hindu undivided family remains assessable as such until partition is claimed and found under section 171 of the Income-tax Act, 1961. A notional partition under personal law, including any enlargement of a widow's interest under the Hindu Succession Act, does not by itself split the tax identity of the family or permit apportionment of income between the family and an individual. In the absence of a claim and finding of partition, the entire income from the family property and business continues to be taxed in the hands of the Hindu undivided family. en-us Tue, 11 Sep 1990 00:00:00 +0530 Sat, 12 Dec 2009 15:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22731 For income-tax purposes, a Hindu undivided family remains assessable as such until partition is claimed and found under section 171 of the Income-tax Act, 1961. A notional partition under personal law, including any enlargement of a widow's interest under the Hindu Succession Act, does not by itself split the tax identity of the family or permit apportionment of income between the family and an individual. In the absence of a claim and finding of partition, the entire income from the family property and business continues to be taxed in the hands of the Hindu undivided family. Case-Laws Income Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22731