1990 (10) TMI 53

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.... on May 12, 1980. There was a partition in the family between the father, Gurappa, and his son on April 25, 1973. Subsequent to the said partition, the late Gurappa and his wife, Smt. Gangamma, constituted a smaller Hindu undivided family and this Hindu undivided family was assessed from the year 1974-75 onwards. After the death of B. G. Gurappa on May 12, 1980, the respondent issued notices to S....

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.... The petitioner has relied upon the decision of the Madras High Court in the case of Seethammal v. CIT [1981] 130 ITR 597. In the said case, the Madras High Court has held that the assessment proceedings taken against the widow of the karta who was the sole surviving member of the family was not possible under the Income-tax Act. The facts in the present case are similar to those in Seethammal's ....