https://www.taxtmi.com/caselaws?id=19770 The court held that the assessee was not liable to be assessed as a Hindu undivided family due to the provisions of the Kerala Joint Hindu Family System (Abolition) Act. The assessments reopened under section 147(b) were deemed without jurisdiction, and the assessee was not liable to be assessed as a Hindu undivided family. The court dismissed the Revenue's request for reference of the questions related to reopening, as the matter was already concluded against the Revenue by previous decisions. en-us Fri, 07 Oct 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19770 The court held that the assessee was not liable to be assessed as a Hindu undivided family due to the provisions of the Kerala Joint Hindu Family System (Abolition) Act. The assessments reopened under section 147(b) were deemed without jurisdiction, and the assessee was not liable to be assessed as a Hindu undivided family. The court dismissed the Revenue's request for reference of the questions related to reopening, as the matter was already concluded against the Revenue by previous decisions. Case-Laws Income Tax Fri, 07 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19770