https://www.taxtmi.com/caselaws?id=28478 A Hindu joint family was treated as partitioned only in April/May 1957, because the alleged 1953 oral partition was not proved and contemporaneous documents and tax returns negatived it. The omission to record or enquire into partition under section 25A of the Indian I.T. Act, 1922 did not render the assessments void or open them to collateral challenge; the family continued to be treated as an undivided HUF for assessment and recovery until a duly recognised partition. Sale and trust deeds were found to be unreal arrangements intended to defeat revenue recovery, so the properties remained liable to attachment and sale for the family's tax dues. en-us Sat, 20 Mar 1982 00:00:00 +0530 Mon, 22 Feb 2010 18:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28478 A Hindu joint family was treated as partitioned only in April/May 1957, because the alleged 1953 oral partition was not proved and contemporaneous documents and tax returns negatived it. The omission to record or enquire into partition under section 25A of the Indian I.T. Act, 1922 did not render the assessments void or open them to collateral challenge; the family continued to be treated as an undivided HUF for assessment and recovery until a duly recognised partition. Sale and trust deeds were found to be unreal arrangements intended to defeat revenue recovery, so the properties remained liable to attachment and sale for the family's tax dues. Case-Laws Income Tax Sat, 20 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28478