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TMI BlogAssessment of HUF after partition of Hindi Undivided Family [ Section 171 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... n so far as a finding of partition has been given under this section in respect of the Hindu undivided family. Where, at the time of making an assessment under section 143 or section 144, it is claimed by or on behalf of any member of a Hindu family assessed as undivided that a partition, whether total or partial, has taken place among the members of such family, the Assessing Officer shall make a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in clause ( 2 ) of section 10, be jointly and severally liable for the tax on the income so assessed. Where a finding of total or partial partition has been recorded by the Assessing Officer under this section, and the partition took place after the expiry of the previous year, the total income of the previous year of the joint family shall be assessed as if no partition had taken place; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all, 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 up to date of the partition, whether total or partial, of a Hindu undivided family as they apply in relation to the levy and collection of tax in respect of any such period. Effect of partial partitions made after 31st December 1978 - Notwithstanding anything con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely before such partial partition and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum payable under this Act by the family in respect of any period, whether before or after such partial partition; ( d ) the several liability of any member or group of members aforesaid shall be computed according to the portion of the joint family property allotte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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