1990 (6) TMI 44

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....ssessee, the Income tax Appellate Tribunal has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, an assessment could be validly made on the assessee in the status of a Hindu undivided family ?" The respondent is the Revenue We are concerned with the assessment year 1980-81. The assessee got married on February....

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....he decision reported in WTO v. Madhavan Nambiar [1988] 169 ITR 810, a Bench of this court held that, by the passing of the Kerala Joint Hindu Family System (Abolition) Act, 1975, there is a total extinction of undivided Hindu family in the State with effect from December 1, 1976. It was held that there was a statutory extinction of Hindu undivided family. The above Bench decision was followed in s....