JOINT FAMILY OF UDAYAN CHINUBHAI ETC. vs COMMISSIONER OF INCOME-TAX, GUJARAT

The Supreme Court held that under Section 25A of the Indian Income-tax Act, 1922, the Income-tax Officer has the jurisdiction to record a partition of a Hindu undivided family if satisfied that the property has been partitioned in definite portions. The Court ruled that after a decree of partition by the High Court, the original undivided family ceased to exist, and thus the Revenue could not assess the family as a unit under Section 34 for the assessment years in question. The appeal was allowed, affirming the separate assessment of the family members post-partition.