1991 (2) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ance of the Revenue, the Incometax Appellate Tribunal has referred the following two questions of law for the decision of this court : "1. Whether, on the facts and in the circumstances of the case, was the Tribunal right in law and in fact in holding that there is no joint family system in existence on the passing of the Kerala Joint Hindu Family (Abolition) Act, 1975, since the family is defu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as a result of the Kerala Joint Hindu Family System (Abolition) Act, Act 30 of 1976. This plea was repelled by the Commissioner of Income-tax (Appeals) by holding that the assessment related to period before the coming into force of, the Act. The Act came into force on December 1, 1976. But, in second appeal, the Income-tax Appellate Tribunal held that the assessment was made on January 3, 1983, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....December 1, 1976. The assessment relates to a period before the said Act came into force. In the case of the very same assessee, for the periods before the Kerala Joint Hindu Family System (Abolition) Act, 1975, came into force, assessments made by the Wealth-tax Officer for the years 1970-71 to 1973-74 were annulled by the Income-tax Appellate Tribunal for identical reason. The matter came up bef....