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    <title>1991 (2) TMI 62 - KERALA High Court</title>
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    <description>The effect of the Kerala Joint Hindu Family System (Abolition) Act, 1975 on assessments made after its commencement was considered in light of earlier Bench directions on the same assessee and substantially identical issues. The Tribunal had treated the assessment orders as nullities on the footing that no joint family existed when they were passed. The Court noted that, in earlier references, it had already held the Tribunal erred in treating such assessments as void and had directed a fresh decision from the correct perspective. Following that ruling, the Court declined to answer the referred questions and remanded the appeals to the Tribunal for fresh disposal in accordance with law and prior directions.</description>
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    <pubDate>Mon, 04 Feb 1991 00:00:00 +0530</pubDate>
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      <title>1991 (2) TMI 62 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=22422</link>
      <description>The effect of the Kerala Joint Hindu Family System (Abolition) Act, 1975 on assessments made after its commencement was considered in light of earlier Bench directions on the same assessee and substantially identical issues. The Tribunal had treated the assessment orders as nullities on the footing that no joint family existed when they were passed. The Court noted that, in earlier references, it had already held the Tribunal erred in treating such assessments as void and had directed a fresh decision from the correct perspective. Following that ruling, the Court declined to answer the referred questions and remanded the appeals to the Tribunal for fresh disposal in accordance with law and prior directions.</description>
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      <pubDate>Mon, 04 Feb 1991 00:00:00 +0530</pubDate>
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