https://www.taxtmi.com/caselaws?id=7934 Section 17 of the Wealth-tax Act permits reassessment where wealth has escaped assessment because no return was made, and a claim of disruption under Hindu law does not by itself defeat jurisdiction if the tax authority must still determine whether the Hindu undivided family remains assessable. Section 20 requires enquiry into whether the joint family property has been partitioned as a whole in definite portions by physical division by metes and bounds; mere severance of status is insufficient. If such physical partition is not proved, the family continues to be treated as a Hindu undivided family for wealth-tax purposes, and reassessment may proceed under section 20(2). en-us Thu, 17 Oct 1940 00:00:00 +0530 Tue, 24 Mar 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7934 Section 17 of the Wealth-tax Act permits reassessment where wealth has escaped assessment because no return was made, and a claim of disruption under Hindu law does not by itself defeat jurisdiction if the tax authority must still determine whether the Hindu undivided family remains assessable. Section 20 requires enquiry into whether the joint family property has been partitioned as a whole in definite portions by physical division by metes and bounds; mere severance of status is insufficient. If such physical partition is not proved, the family continues to be treated as a Hindu undivided family for wealth-tax purposes, and reassessment may proceed under section 20(2). Case-Laws Wealth-tax Thu, 17 Oct 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7934