https://www.taxtmi.com/caselaws?id=28649 For wealth-tax assessment, a Hindu undivided family remains assessable as such unless the joint family property has been partitioned as a whole into definite portions by metes and bounds. A mere severance of status, or a tentative arrangement pending final division, does not satisfy the statutory requirement of partition for assessment purposes. As the final decree dividing the properties was passed only later, the alleged disruption did not operate during the relevant assessment years, and the HUF was liable to assessment. en-us Thu, 26 Aug 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28649 For wealth-tax assessment, a Hindu undivided family remains assessable as such unless the joint family property has been partitioned as a whole into definite portions by metes and bounds. A mere severance of status, or a tentative arrangement pending final division, does not satisfy the statutory requirement of partition for assessment purposes. As the final decree dividing the properties was passed only later, the alleged disruption did not operate during the relevant assessment years, and the HUF was liable to assessment. Case-Laws Wealth-tax Thu, 26 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28649