https://www.taxtmi.com/caselaws?id=71735 A legal ground going to the root of assessability, namely whether there was total disruption of the Hindu undivided family and whether any assessable entity survived, was held admissible as a pure question of law. Because that foundational issue had not been examined by the lower authority, the assessment was set aside and the matter remanded for de novo consideration after giving the assessee a reasonable opportunity of being heard. The valuation issue was also left open to be examined afresh if an assessable entity was found to exist. The Department's cross objections did not survive the remand. en-us Tue, 13 Oct 1981 00:00:00 +0530 Tue, 26 Apr 2011 17:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71735 A legal ground going to the root of assessability, namely whether there was total disruption of the Hindu undivided family and whether any assessable entity survived, was held admissible as a pure question of law. Because that foundational issue had not been examined by the lower authority, the assessment was set aside and the matter remanded for de novo consideration after giving the assessee a reasonable opportunity of being heard. The valuation issue was also left open to be examined afresh if an assessable entity was found to exist. The Department's cross objections did not survive the remand. Case-Laws Wealth-tax Tue, 13 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71735