https://www.taxtmi.com/caselaws?id=36305 Where a Hindu undivided family is partitioned before assessment, agricultural income can be assessed in the hands of the family only for the period up to the date of partition. The partition provision limits joint and several liability to income received by or on behalf of the family before division, and income arising after partition cannot be attributed to the undivided family. On that basis, a notice proposing assessment of the entire previous year as if the family had remained undivided was held unsustainable and quashed. en-us Fri, 08 Aug 1980 00:00:00 +0530 Sat, 20 Mar 2010 14:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36305 Where a Hindu undivided family is partitioned before assessment, agricultural income can be assessed in the hands of the family only for the period up to the date of partition. The partition provision limits joint and several liability to income received by or on behalf of the family before division, and income arising after partition cannot be attributed to the undivided family. On that basis, a notice proposing assessment of the entire previous year as if the family had remained undivided was held unsustainable and quashed. Case-Laws Income Tax Fri, 08 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36305