1996 (9) TMI 119

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....sible for the Income-tax Department to make assessment on the respondents herein in the status of the Hindu undivided families once the Kerala Joint Hindu Family System (Abolition) Act, 1975 (for short "the Act"), has been brought into force. The said Act was enacted to abolish the joint family system among the Hindus in the State of Kerala. It has been brought into force on and with effect from D....

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....x Act. It was held that after the commencement of the aforesaid Act, an assessment made on the Hindu undivided family is not valid. The Division Bench referred to the various provisions of the Act and held that "it is not a case of the family disrupting by partition. It is a case of statutory extinction of joint families". It has been further observed that by virtue of the provisions of the said A....

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....any event section 20 was not available and cannot be applied to continue to treat the Hindu undivided family as existing for the purpose of assessment. This judgment has been followed by other Division Benches in WTO v. K. Madhavan Nambiar [1988] 169 ITR 810 ; P. G. Narayanaswamy v. CIT [1988] 169 ITR 813 ; J. Dinesh Kumar v. CIT [1990] 186 ITR 215 and Deputy Commr. of Agrl. I. T. v. R. S. Chidamb....