https://www.taxtmi.com/caselaws?id=39960 Section 29 of the Kerala Agricultural Income-tax Act, 1950, as amended, operated only as a machinery provision and applied only when the statutory preconditions in sub-section (1) were met. Because the family had been partitioned long before the notices, had repeatedly been found divided, and its members had already been assessed as individuals, it could not be treated as a Hindu undivided family hitherto assessed as undivided or assessed for the first time as such. The deeming fiction in sub-section (3) could not revive a family that had ceased to exist for assessment purposes, so reassessment of the respondent as karta was unsustainable. en-us Wed, 18 Aug 1971 00:00:00 +0530 Thu, 07 Aug 2014 23:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39960 Section 29 of the Kerala Agricultural Income-tax Act, 1950, as amended, operated only as a machinery provision and applied only when the statutory preconditions in sub-section (1) were met. Because the family had been partitioned long before the notices, had repeatedly been found divided, and its members had already been assessed as individuals, it could not be treated as a Hindu undivided family hitherto assessed as undivided or assessed for the first time as such. The deeming fiction in sub-section (3) could not revive a family that had ceased to exist for assessment purposes, so reassessment of the respondent as karta was unsustainable. Case-Laws Income Tax Wed, 18 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39960