https://www.taxtmi.com/caselaws?id=34665 Separate municipal assessment entries and tax receipts, by themselves, did not establish partition or disruption of a Hindu undivided family. Although the records reflected a change in municipal assessment from 30 March 1990 and separate names thereafter, they did not show the prior owner, the capacity in which the property was held, or the legally operative mode of transfer, such as partition, gift, or sale. The review jurisdiction was limited to the effect of the newly produced municipal records, and those materials were found insufficient to disturb the earlier finding that the income remained assessable in the hands of the Hindu undivided family. en-us Wed, 11 Feb 2009 00:00:00 +0530 Tue, 06 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34665 Separate municipal assessment entries and tax receipts, by themselves, did not establish partition or disruption of a Hindu undivided family. Although the records reflected a change in municipal assessment from 30 March 1990 and separate names thereafter, they did not show the prior owner, the capacity in which the property was held, or the legally operative mode of transfer, such as partition, gift, or sale. The review jurisdiction was limited to the effect of the newly produced municipal records, and those materials were found insufficient to disturb the earlier finding that the income remained assessable in the hands of the Hindu undivided family. Case-Laws Income Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34665