https://www.taxtmi.com/caselaws?id=28194 A consent decree was read as effecting complete partition of the Hindu undivided family of M/s. Baldeo Dass Rameshwar, so the family status and properties came to an end on 21 September 1943. The continued joint enjoyment of the 12 annas share in M/s. Dudwala & Co. did not preserve the joint family, because the former members thereafter held defined shares as tenants-in-common. As the family had ceased to exist, it was not a taxable entity under the Expenditure Tax Act, 1957, and valid assessments for 1958-59 and 1959-60 could not be made. en-us Mon, 05 Dec 1983 00:00:00 +0530 Fri, 19 Feb 2010 15:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28194 A consent decree was read as effecting complete partition of the Hindu undivided family of M/s. Baldeo Dass Rameshwar, so the family status and properties came to an end on 21 September 1943. The continued joint enjoyment of the 12 annas share in M/s. Dudwala & Co. did not preserve the joint family, because the former members thereafter held defined shares as tenants-in-common. As the family had ceased to exist, it was not a taxable entity under the Expenditure Tax Act, 1957, and valid assessments for 1958-59 and 1959-60 could not be made. Case-Laws Income Tax Mon, 05 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28194