1990 (6) TMI 44

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 3, 1979. For the previous year which ended on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [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 subsequent decisions in Shantilal C. Shah v. CIT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X