(4)Where a finding of total or partial partition has been recorded by the [Assessing Officer ] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] under this section, and the partition took place during the previous year,-(a)the total income of the joint family in respect of the period up to the date of partition shall be assessed as if no partition had taken place; and(b)each member or group of members shall, in addition to any tax for which he or it may be separately liable and notwithstanding anything contained in clause (2) of section 10, be jointly and severally liable for the tax on the income so assessed.
