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1964 (11) TMI 12 - SUPREME COURTWhether in respect of the income of a Hindu undivided family, once partition is effected, whether the partition is recorded or not under sub-section (1), all members of the family will be jointly and severally liable for the tax assessed on the total income received by or on behalf of the family? Held that:- Because there has been before the orders of assessment no order recording that the property of the family has been partitioned among the members, the two respondents are not personally liable to satisfy the tax due by the joint family. The remedy of the income-tax authorities, in the circumstances of the case, was to proceed against the property, if any, of the Hindu undivided family. That admittedly they have not done. The order of the High Court must, therefore, be confirmed and the appeals dismissed
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