NARENDRAKUMAR J. MODI vs COMMISSIONER OF INCOME TAX, GUJARAT II,AHMEDABAD

The Supreme Court held that under Section 25-A(3) of the Income Tax Act, 1922, the Income Tax Authorities are not bound by a subsequent partition decree of a civil court if no prior order accepting the partition was made. The Court clarified that the Hindu Undivided Family remains assessed as undivided until a formal order of partition is passed, thus upholding the Income Tax Officer's disallowance of the partition claim. The appeal was dismissed as the appellants failed to seek a reference to the High Court as required under the Act.