https://www.taxtmi.com/caselaws?id=39836 Excess profits tax could not be sustained against a Hindu undivided family that had disrupted before the assessment order was passed, even though notice had been issued and a return filed during the chargeable accounting period. The relevant Act contained no provision authorising assessment on a Hindu undivided family that had ceased to exist after notice but before completion of assessment. The earlier view on this point had been approved by the Supreme Court, and the question was answered in favour of the assessee and against the department. en-us Fri, 21 Sep 1973 00:00:00 +0530 Tue, 20 Apr 2010 16:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39836 Excess profits tax could not be sustained against a Hindu undivided family that had disrupted before the assessment order was passed, even though notice had been issued and a return filed during the chargeable accounting period. The relevant Act contained no provision authorising assessment on a Hindu undivided family that had ceased to exist after notice but before completion of assessment. The earlier view on this point had been approved by the Supreme Court, and the question was answered in favour of the assessee and against the department. Case-Laws Income Tax Fri, 21 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39836