GOVINDDAS & ORS. ETC. ETC. vs INCOME TAX OFFICER & ANOTHER

The Supreme Court interpreted Section 25A of the Income Tax Act, 1922, establishing that a Hindu undivided family remains liable for tax unless a partition order is recorded. It clarified that under Section 171 of the Income Tax Act, 1961, members are jointly and severally liable for tax assessed on the joint family, even if no partition claim is made during assessment. The Court held that a recorded order of partition is necessary for transforming the tax liability from the family to individual members, emphasizing the distinction between total and partial partitions.