1987 (10) TMI 49

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..... s : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no Hindu undivided family came into existence on the marriage of the assessee in view of the Kerala joint Hindu Family System (Abolition) Act, 1975? " The assessment year in question is 1979-80. The assessee, who was a member of a Hindu undivided family, separated from the family on Septemb .....

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..... stion of law was referred at the instance of the assessee. Sri P. K. G. Warrier, learned counsel for the assessee, contended before us that the property obtained by the petitioner as his share in the joint family revived its ancestral character on the assessee getting married and a joint family must be deemed to have come into existence on such marriage and in the absence of any specific provisi .....

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..... divided family will come into existence on the marriage of the coparcener and the wife along with the husband can constitute a Hindu undivided family. That rule cannot apply after the extinction of the Hindu undivided family itself by the Act, when the joint family has been wiped off, the joint family character has been effaced and the absolute right of the individual members had been declared und .....

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