https://www.taxtmi.com/caselaws?id=24022 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was construed as preventing assessment in the status of a Hindu undivided family in Kerala after 1 December 1976. On that basis, the assessment on the Hindu undivided family was held invalid, and the Tribunal's view that no such assessment could be sustained was upheld. The Court also accepted that the statutory abolition disrupted the Hindu undivided family from that date, so no assessment could thereafter proceed in that status. en-us Tue, 30 May 1989 00:00:00 +0530 Sat, 16 Jan 2010 10:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24022 The Kerala Joint Hindu Family System (Abolition) Act, 1975 was construed as preventing assessment in the status of a Hindu undivided family in Kerala after 1 December 1976. On that basis, the assessment on the Hindu undivided family was held invalid, and the Tribunal's view that no such assessment could be sustained was upheld. The Court also accepted that the statutory abolition disrupted the Hindu undivided family from that date, so no assessment could thereafter proceed in that status. Case-Laws Wealth-tax Tue, 30 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24022