https://www.taxtmi.com/caselaws?id=34381 Section 171(9) of the Income-tax Act, 1961 bars recognition of a partial partition of a Hindu undivided family after the statutory cut-off. The phrase "hitherto assessed" refers to whether the HUF had already been assessed in that status for the period preceding the partition, not to the date on which the assessment order was physically completed. A later assessment order can still relate back to the relevant assessment year, so delayed completion does not validate a partition otherwise hit by the statutory prohibition. The partial partition was therefore not recognised, and the issue was decided against the assessee. en-us Tue, 18 Aug 2009 00:00:00 +0530 Mon, 24 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34381 Section 171(9) of the Income-tax Act, 1961 bars recognition of a partial partition of a Hindu undivided family after the statutory cut-off. The phrase "hitherto assessed" refers to whether the HUF had already been assessed in that status for the period preceding the partition, not to the date on which the assessment order was physically completed. A later assessment order can still relate back to the relevant assessment year, so delayed completion does not validate a partition otherwise hit by the statutory prohibition. The partial partition was therefore not recognised, and the issue was decided against the assessee. Case-Laws Income Tax Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34381