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TMI BlogAssessment after partition of Hindu undivided family.X X X X Extracts X X X X X X X X Extracts X X X X ..... n under this section in respect of the Hindu undivided family. (2) Where, at the time of making an assessment under section 270 or section 271, 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 an inquiry thereinto after giving notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 2), be jointly and severally liable for the tax on the income so assessed. (5) 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 tax year, the total income of the tax year of the joint family shall be assessed as if no partition had taken place, and the provisions of sub-section (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection of tax in respect of any such period. (8) Irrespective of anything contained in the foregoing provisions of this section, where a partial partition has taken place after the 31st December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,- (a) a claim that such partial partition has taken place shall not be inquired into under sub-section (2) and no fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty allotted to him or it at the partition, whether total or partial and the provisions of this Act shall apply accordingly. (10) In this section,- (a) "partition" means,- (i) where the property admits of a physical division, a physical division of the property, but a physical division of the income without a physical division of the property producing the income shall not be deemed to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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