https://www.taxtmi.com/caselaws?id=276131 Under the Excess Profits Tax Act, the business was the subject of charge, but assessment and recovery still had to be made against the person carrying on that business. The article notes that, unlike section 25A of the Indian Income-tax Act, 1922, the Act contained no provision allowing assessment of members of a disrupted Hindu undivided family after disruption. It further states that mere chargeability did not create an enforceable tax debt; liability became enforceable only on assessment and service of a demand notice. On that basis, a disrupted Hindu undivided family was not liable to excess profits tax on the facts discussed. en-us Tue, 21 Sep 1965 00:00:00 +0530 Tue, 30 Oct 2018 17:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276131 Under the Excess Profits Tax Act, the business was the subject of charge, but assessment and recovery still had to be made against the person carrying on that business. The article notes that, unlike section 25A of the Indian Income-tax Act, 1922, the Act contained no provision allowing assessment of members of a disrupted Hindu undivided family after disruption. It further states that mere chargeability did not create an enforceable tax debt; liability became enforceable only on assessment and service of a demand notice. On that basis, a disrupted Hindu undivided family was not liable to excess profits tax on the facts discussed. Case-Laws Income Tax Tue, 21 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276131