https://www.taxtmi.com/caselaws?id=49739 Escaped-assessment proceedings against a Hindu undivided family that had partitioned and ceased to exist remained valid, because the income was still assessable as the family's income for the relevant year and individual member notices were not required to initiate proceedings. Under section 25A, however, the Income-tax Officer had to assess the total income first, then apportion the tax among the members according to their allotted share of the joint family property, and issue separate notices of demand accordingly. Recovery was not dependent on a prior default by one member, as section 25A(2) did not impose a default-based sequence. en-us Tue, 11 Sep 1951 00:00:00 +0530 Fri, 12 Sep 2014 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49739 Escaped-assessment proceedings against a Hindu undivided family that had partitioned and ceased to exist remained valid, because the income was still assessable as the family's income for the relevant year and individual member notices were not required to initiate proceedings. Under section 25A, however, the Income-tax Officer had to assess the total income first, then apportion the tax among the members according to their allotted share of the joint family property, and issue separate notices of demand accordingly. Recovery was not dependent on a prior default by one member, as section 25A(2) did not impose a default-based sequence. Case-Laws Income Tax Tue, 11 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49739