https://www.taxtmi.com/caselaws?id=7814 Section 20 of the Wealth-tax Act, 1957 is a machinery provision and cannot create liability where a Hindu undivided family had already ceased to exist before the relevant valuation date. A clear intention to separate may disrupt joint family status, but a preliminary decree for partition does not by itself establish partition of the joint family property into definite portions. Because the family had already been disrupted before valuation, assessment on the Hindu undivided family was held invalid and the issue was answered in favour of the assessee. en-us Fri, 16 May 1969 00:00:00 +0530 Thu, 19 Mar 2009 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7814 Section 20 of the Wealth-tax Act, 1957 is a machinery provision and cannot create liability where a Hindu undivided family had already ceased to exist before the relevant valuation date. A clear intention to separate may disrupt joint family status, but a preliminary decree for partition does not by itself establish partition of the joint family property into definite portions. Because the family had already been disrupted before valuation, assessment on the Hindu undivided family was held invalid and the issue was answered in favour of the assessee. Case-Laws Wealth-tax Fri, 16 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7814