https://www.taxtmi.com/caselaws?id=22105 The court held that in the case of an erstwhile Hindu undivided family (HUF) where the Karta passed away before the assessment was completed, the HUF ceased to exist, and assessment could not be made post its cessation. The court rejected the Revenue's argument invoking section 19 of the Wealth-tax Act, stating it applies to individual persons, not HUFs. Without a specific provision in the Act to assess a non-existent entity like an HUF, the assessment orders post the Karta's death were deemed invalid. The decision favored the Appellate Tribunal, ruling against the Revenue. en-us Thu, 01 Aug 1991 00:00:00 +0530 Mon, 07 Dec 2009 11:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22105 The court held that in the case of an erstwhile Hindu undivided family (HUF) where the Karta passed away before the assessment was completed, the HUF ceased to exist, and assessment could not be made post its cessation. The court rejected the Revenue's argument invoking section 19 of the Wealth-tax Act, stating it applies to individual persons, not HUFs. Without a specific provision in the Act to assess a non-existent entity like an HUF, the assessment orders post the Karta's death were deemed invalid. The decision favored the Appellate Tribunal, ruling against the Revenue. Case-Laws Wealth-tax Thu, 01 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22105