https://www.taxtmi.com/caselaws?id=23174 After the Kerala Joint Hindu Family System (Abolition) Act, 1975 took effect, the statutory joint Hindu family ceased to subsist in Kerala from 1 December 1976, so an assessee could not validly be assessed in the status of a Hindu undivided family. The Court applied its earlier Bench rulings and treated the abolition as ative for assessment purposes, with the result that the HUF status claimed by the assessee was not legally available in the State. en-us Wed, 06 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23174 After the Kerala Joint Hindu Family System (Abolition) Act, 1975 took effect, the statutory joint Hindu family ceased to subsist in Kerala from 1 December 1976, so an assessee could not validly be assessed in the status of a Hindu undivided family. The Court applied its earlier Bench rulings and treated the abolition as ative for assessment purposes, with the result that the HUF status claimed by the assessee was not legally available in the State. Case-Laws Income Tax Wed, 06 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23174