https://www.taxtmi.com/caselaws?id=8661 Section 171 operates as a machinery provision for a Hindu undivided family previously assessed as undivided and linked to a recorded partition; where no workable statutory mechanism exists to assess a disrupted HUF that was never earlier assessed as such, a reassessment notice under section 148 is without jurisdiction. Proper service of the section 148 notice is also a condition precedent to reopening, and service by affixation requires reasonable prior to serve the assessee or proof of refusal; absent adequate attempt and reliable compliance with service requirements, the reassessment cannot be sustained. en-us Fri, 06 Aug 1971 00:00:00 +0530 Wed, 20 May 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8661 Section 171 operates as a machinery provision for a Hindu undivided family previously assessed as undivided and linked to a recorded partition; where no workable statutory mechanism exists to assess a disrupted HUF that was never earlier assessed as such, a reassessment notice under section 148 is without jurisdiction. Proper service of the section 148 notice is also a condition precedent to reopening, and service by affixation requires reasonable prior to serve the assessee or proof of refusal; absent adequate attempt and reliable compliance with service requirements, the reassessment cannot be sustained. Case-Laws Income Tax Fri, 06 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8661