ADDITIONAL INCOME-TAX OFFICER, CUDDAPAH vs A. THIMMAYYAAND OTHERS

The Supreme Court held that under Section 25-A(1) and (2) of the Income-tax Act (XI of 1922), a Hindu undivided family continues to be assessed as such despite a partition, and the Income-tax Officer must assess the family income as if no partition occurred. The Court clarified that the liability for tax remains on the family property, and individual members are jointly and severally liable only after apportionment post-partition. The appeal was dismissed, affirming that the High Court erred in allowing the writ petition based on the assumption of reopening the final assessment due to a subsequent partition order.