https://www.taxtmi.com/caselaws?id=8345 The court held that the Wealth-tax Officer exceeded jurisdiction by assessing kartas in their individual status without issuing specific notices under section 14(2). Assessments were set aside, ruling in favor of the assessee and directing the department to pay costs. The court emphasized the distinction between assessments of Hindu undivided families and individuals, highlighting the necessity of specific notices for accurate assessment. Application of relevant case laws supported the decision that assessments in the wrong status are invalid. en-us Thu, 04 Nov 1971 00:00:00 +0530 Fri, 10 Apr 2009 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8345 The court held that the Wealth-tax Officer exceeded jurisdiction by assessing kartas in their individual status without issuing specific notices under section 14(2). Assessments were set aside, ruling in favor of the assessee and directing the department to pay costs. The court emphasized the distinction between assessments of Hindu undivided families and individuals, highlighting the necessity of specific notices for accurate assessment. Application of relevant case laws supported the decision that assessments in the wrong status are invalid. Case-Laws Wealth-tax Thu, 04 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8345