https://www.taxtmi.com/caselaws?id=28548 In reassessment proceedings concerning a Hindu undivided family, notice to the karta was treated as sufficient representation of the family unit, so separate notice to each member was not required and the reassessment and apportionment were upheld. On the applicable assessment-year question, liability was to be determined under the substantive law governing that year; the later procedural provision under the Income-tax Act, 1961 did not prevent assessment where the corresponding pre-partition liability arose under the earlier regime. The challenge based on non-applicability of section 171 failed, and the writ petition was rejected. en-us Sat, 04 Sep 1982 00:00:00 +0530 Tue, 23 Feb 2010 15:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28548 In reassessment proceedings concerning a Hindu undivided family, notice to the karta was treated as sufficient representation of the family unit, so separate notice to each member was not required and the reassessment and apportionment were upheld. On the applicable assessment-year question, liability was to be determined under the substantive law governing that year; the later procedural provision under the Income-tax Act, 1961 did not prevent assessment where the corresponding pre-partition liability arose under the earlier regime. The challenge based on non-applicability of section 171 failed, and the writ petition was rejected. Case-Laws Income Tax Sat, 04 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28548