TMI Blog1980 (8) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... tition between the members of the undivided Hindu family on June 12, 1972. An order had been made under s. 30 of the Act on April 22, 1974, accepting and recording that such a partition had taken place. The parties to the partition had been individually assessed by the Agrl. ITO under the provisions of the Act, but for the period up to the date of partition, no order of assessment had been passed. In those circumstances, the Agrl. ITO issued a notice to the petitioner calling upon him to produce the account books of the family in order to take action under s. 37 of the Act, i.e., to take proceedings for the rectification of mistake apparent from the record. There were two such notices, one dated August 6, 1974 (Ex. A), and another dated Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner were mentioned. It has been admitted that there was a partition among the members of the family on June 12, 1972, and the harvesting from the agricultural lands had been made from October, 1972, to February, 1973, after the partition was effected. The Agrl. ITO expressed himself that he was not prepared to accept the contentions put forth on behalf of the petitioner and the final portion of the notice is as follows: " Therefore, though the partition has taken place on June 12, 1972, and though the harvest has been made from October, 1972, to February, 1973, after partition is effected, it is proposed to hold the income of you and your five sons at Rs. 2,55,237. You also stated at the time of hearing that you have no accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore an assessment was made. The income to be assessed would be the income of the HUF. After a division among the members of the family, the receipts cannot be termed as the income of the undivided family as such. The assessment that could be made on the undivided family, even though it was divided at the time of making the assessment, is in respect of the income derived or accrued to the HUF as such, i.e., the income derived up to the date of division and that is to be assessed in the hands of the HUF. Section 30 of the Act, being in similar terms, its purpose is also the same. After stating how the assessment of the total agricultural income received by or on behalf of the family is to be made, the proviso mentioned as follows: " Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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