https://www.taxtmi.com/caselaws?id=26282 Section 171 of the Income-tax Act, 1961, which governs assessment of a Hindu undivided family after partition, was upheld as constitutionally valid under article 14. The classification was accepted because previously assessed Hindu undivided families that are later partitioned form a distinct tax class, and the provision applies uniformly to all members of that class. The court found the distinction neither discriminatory nor arbitrary, and consistent with permissible classification in taxation law. en-us Thu, 11 Oct 1984 00:00:00 +0530 Thu, 04 Feb 2010 10:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26282 Section 171 of the Income-tax Act, 1961, which governs assessment of a Hindu undivided family after partition, was upheld as constitutionally valid under article 14. The classification was accepted because previously assessed Hindu undivided families that are later partitioned form a distinct tax class, and the provision applies uniformly to all members of that class. The court found the distinction neither discriminatory nor arbitrary, and consistent with permissible classification in taxation law. Case-Laws Income Tax Thu, 11 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26282