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TMI Blog1991 (2) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 defunct on the date of the assessment order ? 2. Whether, on the facts and in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, long after the Kerala Joint Hindu Family System (Abolition) Act, 1975 came into force. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 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 before this court in Income-tax References Nos. 147 to 150 of 1988-CWT v. Valia Aryan Bhat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 665. In view of the earlier Bench decision of this court dated January 25, 1991, we decline to answer the questions referred to this court but, at the same time, direct the Income-tax Appellate Tribunal to dispose of the appeal afresh in accordance with law and in the light of the directions contained in the judgment in Income-tax References Nos. 147 to 150 of 1988-[1991] 188 ITR 665. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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