Joint Family Of Udayan Chinubhai, Etc. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1966-10-14 AY: 1951-52, 1952-53, 1953-54 Section: 171, 147, 147(a) Acts: Indian Income Tax Act, 1922 Result: Assessee Citation: (1967) 63 ITR 416 (SC) Justices: J.C. Shah, V. Ramaswami & V. Bhargava, JJ. Appeal No: Civil AppealNos. 946 to 948 of 1965
Whether after an order under section 25A(1) of the Indian Income Tax Act, 1922 recording partition of a Hindu Undivided Family (HUF) is passed, the Income Tax Officer (ITO) can ignore that order in subsequent assessment years and assess the members as an HUF --- Held No.

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