https://www.taxtmi.com/caselaws?id=8902 An alternative statutory remedy did not bar writ jurisdiction where the challenge went to the assessing authority's competence and the impugned order was alleged to be without jurisdiction; the writ petitions were therefore maintainable. On excess profits tax, a disrupted Hindu undivided family could not be assessed as a continuing joint unit in the absence of a deeming provision comparable to section 25A of the 1922 Income-tax Act. Because the Travancore Act taxed the person carrying on the business and contained no fiction preserving the family for assessment, the assessment on the dissolved family was invalid and beyond jurisdiction. en-us Tue, 12 Sep 1972 00:00:00 +0530 Wed, 17 Jun 2009 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8902 An alternative statutory remedy did not bar writ jurisdiction where the challenge went to the assessing authority's competence and the impugned order was alleged to be without jurisdiction; the writ petitions were therefore maintainable. On excess profits tax, a disrupted Hindu undivided family could not be assessed as a continuing joint unit in the absence of a deeming provision comparable to section 25A of the 1922 Income-tax Act. Because the Travancore Act taxed the person carrying on the business and contained no fiction preserving the family for assessment, the assessment on the dissolved family was invalid and beyond jurisdiction. Case-Laws Income Tax Tue, 12 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8902