https://www.taxtmi.com/caselaws?id=39910 An order recording partition under section 25A(1) of the Indian Income-tax Act, 1922 recognises severance of joint family status for income-tax purposes once the property has been divided in definite portions, including partition between groups of members. After such an order, the original Hindu undivided family ceases to exist for assessment purposes. Section 25A(3) applies only where no partition order has been recorded, and section 34 does not permit reopening, revision, or disregard of a valid partition order. Accordingly, a subsequent assessment could not treat the family as continuing as before, and reassessment as a Hindu undivided family was incompetent. en-us Fri, 14 Oct 1966 00:00:00 +0530 Tue, 12 Aug 2014 20:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39910 An order recording partition under section 25A(1) of the Indian Income-tax Act, 1922 recognises severance of joint family status for income-tax purposes once the property has been divided in definite portions, including partition between groups of members. After such an order, the original Hindu undivided family ceases to exist for assessment purposes. Section 25A(3) applies only where no partition order has been recorded, and section 34 does not permit reopening, revision, or disregard of a valid partition order. Accordingly, a subsequent assessment could not treat the family as continuing as before, and reassessment as a Hindu undivided family was incompetent. Case-Laws Income Tax Fri, 14 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39910