1937 (9) TMI 12

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....family consisting of a father and seven sons, and on the finding of the Commissioner they separated during the year of assessment. Shortly after the separation of the family the father and his seven sons, that is to say, exactly the same persons as constituted the joint family, formed themselves into a firm, and asked the Income-tax Officer to register it. The question which the Commissioner of In....

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....onate share of the tax so assessed under the provisions of Section 25A(2). 2. In substance what it really comes to is that if the members of the separated joint family are assessed under Section 25A(2) they have to pay the whole tax which would have been assessed on the joint family in the proportions in which they are interested in the joint family property, and they cannot clai....