https://www.taxtmi.com/caselaws?id=69497 The court held that the Hindu Undivided Family (HUF) had ceased to exist on the date of the notice under section 17 of the Wealth-tax Act, 1957. Consequently, the assessment proceedings initiated by the Assessing Officer were deemed improper, leading to the cancellation of assessments for nine assessment years. The court emphasized the importance of the timing of partition and the effect of registration of a partition deed on the existence of the HUF. The department's argument regarding the registration date's significance was rejected, affirming the decision that there was no HUF in existence at the relevant time. en-us Tue, 07 Dec 1982 00:00:00 +0530 Thu, 07 Apr 2011 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69497 The court held that the Hindu Undivided Family (HUF) had ceased to exist on the date of the notice under section 17 of the Wealth-tax Act, 1957. Consequently, the assessment proceedings initiated by the Assessing Officer were deemed improper, leading to the cancellation of assessments for nine assessment years. The court emphasized the importance of the timing of partition and the effect of registration of a partition deed on the existence of the HUF. The department's argument regarding the registration date's significance was rejected, affirming the decision that there was no HUF in existence at the relevant time. Case-Laws Wealth-tax Tue, 07 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69497