1989 (3) TMI 22

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax 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 No. 8 of 1983 are as follows : 1. Whether, on the facts and in the circumstances o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fter 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 joint Hindu family in Kerala State is put an end to by the Kerala Joint Hindu Family Syste .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X