https://www.taxtmi.com/caselaws?id=27253 The court annulled the assessment for the year 1977-78, finding no assessable Hindu Undivided Family (HUF) entity. Subsequent assessments for 1977-78 to 1980-81 were deemed invalid due to the statutory abolition of joint Hindu families in Kerala under Act 30 of 1975. The court rejected Revenue's argument that the Act only caused a division, not a partition, holding that it led to the extinction of joint families. Consequently, the notices for the following years were quashed as there was no valid HUF for assessment, with the assessment for 1977-78 already annulled. en-us Fri, 29 Jun 1984 00:00:00 +0530 Thu, 11 Feb 2010 16:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27253 The court annulled the assessment for the year 1977-78, finding no assessable Hindu Undivided Family (HUF) entity. Subsequent assessments for 1977-78 to 1980-81 were deemed invalid due to the statutory abolition of joint Hindu families in Kerala under Act 30 of 1975. The court rejected Revenue's argument that the Act only caused a division, not a partition, holding that it led to the extinction of joint families. Consequently, the notices for the following years were quashed as there was no valid HUF for assessment, with the assessment for 1977-78 already annulled. Case-Laws Wealth-tax Fri, 29 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27253