https://www.taxtmi.com/caselaws?id=49231 A Hindu undivided family is a separate assessable entity under the Indian Income-tax Act, 1922, and escaped family income can be reopened under section 34 against the karta if the statutory conditions are met. Prior assessment of the same income in the hands of individual members does not bar reassessment of the family, because the Act requires assessment of the correct person and allows consequential adjustment where tax has already been collected from the wrong persons. The principle against double taxation does not prevent reopening in these circumstances, provided duplicate taxation is avoided through appropriate adjustment. en-us Tue, 14 Dec 1965 00:00:00 +0530 Mon, 03 Nov 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49231 A Hindu undivided family is a separate assessable entity under the Indian Income-tax Act, 1922, and escaped family income can be reopened under section 34 against the karta if the statutory conditions are met. Prior assessment of the same income in the hands of individual members does not bar reassessment of the family, because the Act requires assessment of the correct person and allows consequential adjustment where tax has already been collected from the wrong persons. The principle against double taxation does not prevent reopening in these circumstances, provided duplicate taxation is avoided through appropriate adjustment. Case-Laws Income Tax Tue, 14 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49231