Supreme Court of India
Kapurchand Shrimal v. Commissioner of Income Tax, Andhra Pradesh,hyderabad
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From the headnote
Income Tax Act, 1922, section 25A, scope of-Whether an order of assessment passed under the Indian Income Tax Act, 1922 by the Income Tax Officer in the case of a Hi'ndu undivi'ded family without holding an inquiry into the validity of the claim made within a reasonable time by a mem'ier of the Hindu undivided family that a partition had taken place among the n1embers of the family is liable to be merely cancelled in appeal by the lncome--tax Appellate Tribunal without a further direction to the asres-;ing authority either to modify the assessmeilt suitably or to pass a fresh order of
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