https://www.taxtmi.com/caselaws?id=38051 A valid HUF assessment under the Income-tax Act, 1922 required a written assessment order and a notice of demand under section 29, but service of the assessment order itself was not a condition of validity. On the record, the existence of the demand notice and acknowledgment of service supported the finding that the 1955-56 HUF assessment had been made, so the contrary Tribunal view was rejected. Once that HUF assessment was upheld, section 25A meant the family continued to be treated as undivided for later years until a partition order was recorded; as none existed, the assessments for 1958-59 to 1962-63 in HUF status were also valid. en-us Thu, 14 Jul 1977 00:00:00 +0530 Fri, 02 Apr 2010 17:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38051 A valid HUF assessment under the Income-tax Act, 1922 required a written assessment order and a notice of demand under section 29, but service of the assessment order itself was not a condition of validity. On the record, the existence of the demand notice and acknowledgment of service supported the finding that the 1955-56 HUF assessment had been made, so the contrary Tribunal view was rejected. Once that HUF assessment was upheld, section 25A meant the family continued to be treated as undivided for later years until a partition order was recorded; as none existed, the assessments for 1958-59 to 1962-63 in HUF status were also valid. Case-Laws Income Tax Thu, 14 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38051