https://www.taxtmi.com/caselaws?id=57422 An assessment under the Wealth-tax Act could not be made on a Hindu undivided family after it had ceased to exist. The statutory provisions for recovery from a deceased person's legal representatives did not apply to a defunct Hindu undivided family, and the partition provisions did not cover a situation where only one member remained and the family had disappeared. In the absence of any specific charging or machinery provision authorising assessment of a non-existent entity as if it continued, the assessment machinery could not be invoked. The assessee therefore succeeded. en-us Wed, 22 May 1985 00:00:00 +0530 Fri, 10 Dec 2010 11:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57422 An assessment under the Wealth-tax Act could not be made on a Hindu undivided family after it had ceased to exist. The statutory provisions for recovery from a deceased person's legal representatives did not apply to a defunct Hindu undivided family, and the partition provisions did not cover a situation where only one member remained and the family had disappeared. In the absence of any specific charging or machinery provision authorising assessment of a non-existent entity as if it continued, the assessment machinery could not be invoked. The assessee therefore succeeded. Case-Laws Income Tax Wed, 22 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57422