1937 (9) TMI 12

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..... sioner 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 Income-tax propounds is : Whether in a case where it is found as a fact, and .....

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..... 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 claim any deduction in respect of the lower rate of tax to which they might as individuals have been entitled, as they can do i .....

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