Assessment after partition of a Hindu undivided family.

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..... far as, a finding of partition has been given under this section in respect of the Hindu undivided family. (2) The Assessing Officer shall— (a) make an inquiry into the claim of partition made by, or on behalf of, any member of a Hindu undivided family, hitherto assessed as undivided, at the time of making the assessment; (b) give notice of the inquiry to all members of the family; and (c) record .....

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..... roup of members, shall be computed according to the portion of the joint family property allotted to him, or to them, upon the partition. (6) The provisions of this section shall, so far as may be, apply in relation to the levy and collection of any penalty, interest, fine or other sum in respect of any period upto the date of the partition, whether total or partial, of a Hindu undivided family as .....

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..... be deemed to be a partition; or (ii) where the property does not admit of a physical division, then such division as the property admits of, but a mere severance of status shall not be deemed to be a partition; (b) "partial partition" means a partition which is partial as regards the persons constituting the Hindu undivided family, or the properties belonging to the Hindu undivided family, or bot .....

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