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TMI Blog1967 (7) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of section 18A(3) read with sections 18A(9)(b) and section 28(1)(a) ?" The assessee is a Hindu undivided family, which admittedly before May 7, 1950, was part of a larger Hindu undivided family carrying on business under the name Baij Nath Rameshwar Prasad. During the assessment proceedings for the year 1950-51, in respect of the larger Hindu undivided family an application was made under section 25A(1) for an order that the larger family had been disrupted on May 7, 1950. That application remained pending until March 29, 1956, when an order was made by the Income-tax Officer accepting the claim and recognizing that the larger family had been partitioned on May 7, 1950. The assessee Hindu undivided family did not pay any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he maximum amount not chargeable to tax in his case by two thousand five hundred rupees, send to the Income-tax Officer an estimate of the tax payable by him on that part of his income to which the provisions of section 18 do not apply of the said previous year calculated in the manner laid down in sub-section (1), and shall pay the amount, on such of the dates specified in that sub-section as have not expired, by instalments which may be revised according to the proviso to sub-section (2). " It is admitted that the assessee-family did not furnish the estimate contemplated by section 18A(3) and did not pay the instalments of advance tax. Now, the assessee family applied under section 25A for an order on the plea that the larger family h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A(1) has been made or such a claim having been made it has been rejected and the Income-tax Officer has declined to make an order recording the partition alleged. There is no doubt that section 25A(3) could have been framed in happier language, but it appears clear to us that it does not contemplate a case where a claim has been made under section 25A(1) and that claim is pending consideration. When an order is made recording that partition took place on a particular date, it is an order under section 25A(1) and in giving effect to that order, the Hindu undivided family will be considered to have been partitioned as from the date recorded in that order. That date in the instant case is May 7, 1950, and it must be held that from that date th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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