https://www.taxtmi.com/caselaws?id=49352 Section 25A of the Indian Income-tax Act, 1922 creates a special procedure for partition of a Hindu undivided family: if partition is recorded in the statutory manner before assessment, the officer proceeds to assess and apportion tax under section 25A(2). A later partition order cannot reopen or unsettle assessments that have already become final, because the Act provides no machinery for collateral revival of concluded assessments. Where no valid section 25A(1) order and consequential section 25A(2) action exist, tax assessed on the family remains recoverable only from family property, not from the personal salary income of former members. en-us Mon, 09 Nov 1964 00:00:00 +0530 Thu, 21 Aug 2014 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49352 Section 25A of the Indian Income-tax Act, 1922 creates a special procedure for partition of a Hindu undivided family: if partition is recorded in the statutory manner before assessment, the officer proceeds to assess and apportion tax under section 25A(2). A later partition order cannot reopen or unsettle assessments that have already become final, because the Act provides no machinery for collateral revival of concluded assessments. Where no valid section 25A(1) order and consequential section 25A(2) action exist, tax assessed on the family remains recoverable only from family property, not from the personal salary income of former members. Case-Laws Income Tax Mon, 09 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49352