1989 (3) TMI 22

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.... in both these cases. Income-tax Reference No. 8 of 1983 arises under the Wealth-tax Act. Income-tax Reference No. 190 of 1985 arises under the Income-tax Act. In both these cases, the common question that arises for consideration is the scope and impact of the Kerala Joint Hindu Family System (Abolition) Act, 1975. The questions referred at the instance of the Revenue in Income-tax Reference N....

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....facts and in the circumstances of the case, the Tribunal was correct in holding that, after the coming into force of the Kerala Joint Hindu Undivided Family System (Abolition) Act of 1975, the Hindu undivided family had ceased to exist in Kerala and there cannot be any assessment on a Hindu undivided family ?" There are at least four decisions of this court which have taken the view that the jo....