M/S. LAKSHMICHAND BAIJNATH vs THE COMMISSIONER OF INCOME-TAX, WEST BENGAL

The Supreme Court held that under Section 25A of the Indian Income-tax Act, 1922, the Income-tax Officer must determine whether a partition in a Hindu undivided family has occurred and the specific portions allocated. The Court ruled that the assessment of income under Section 23 is outside the scope of Section 25A inquiries, and any findings therein are not conclusive for tax assessments. The appellant's claim regarding the nature of the Rs. 2,30,346 amount was rejected, affirming the Income-tax Officer's conclusion that it represented assessable income rather than proceeds from family jewels.