M/S. GAURI SHANKAR, CHANDRABHAN vs C.I.T., U.P., LUCKNOW

The Supreme Court held that under Section 25A(3) of the Income Tax Act, a Hindu family previously assessed as 'undivided' remains so until an order under Section 25A(1) is passed. The Court dismissed the appeal, affirming that the imposition of penalty on March 20, 1958, was valid as no partition order was recorded prior to that date. The Court applied the precedent from Additional Income Tax Officer, Quddapah v. A. Thimmayya, reinforcing the principle that the status of the family for tax purposes remains unchanged until formally altered by the Income Tax Officer.