https://www.taxtmi.com/caselaws?id=39821 Section 18A(3) of the Indian Income-tax Act, 1922 applied because the assessee had not been regularly or provisionally assessed by the relevant date; mere service of a notice under section 22(2) was not assessment, so the assessee had to file the advance-tax estimate and was liable to penalty for default. Penalty proceedings relating to a pre-1 April 1962 assessment stage were preserved by section 297(2)(f) of the 1961 Act, and in the absence of an order under section 25A(1), the legal fiction under section 25A(3) kept the Hindu undivided family alive for old-Act purposes. A later partition finding under section 171(3) did not displace that fiction, so the penalty order remained valid. en-us Thu, 08 Mar 1973 00:00:00 +0530 Tue, 20 Apr 2010 14:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39821 Section 18A(3) of the Indian Income-tax Act, 1922 applied because the assessee had not been regularly or provisionally assessed by the relevant date; mere service of a notice under section 22(2) was not assessment, so the assessee had to file the advance-tax estimate and was liable to penalty for default. Penalty proceedings relating to a pre-1 April 1962 assessment stage were preserved by section 297(2)(f) of the 1961 Act, and in the absence of an order under section 25A(1), the legal fiction under section 25A(3) kept the Hindu undivided family alive for old-Act purposes. A later partition finding under section 171(3) did not displace that fiction, so the penalty order remained valid. Case-Laws Income Tax Thu, 08 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39821