Inspecting Assistant Commissioner Of Agricultural Income Tax & SaleTax vs Poomulli Manekkal Parameswaran Namboodiripad

Authority: Supreme Court Date: 1971-08-18 AY: 1961-62 Section: 171 Acts: Kerala Agricultural Income Tax Act, 1950; Constitution of India; States Reorganization Act, 1954; Kerala Nambudiri Act, 1958; Madras Nambudiri Act, 1932; Indian Income Tax Act, 1922 Result: Assessee Citation: 1972 CTR (SC) 235 (1972) 83 ITR 108 (SC) Justices: K.S. Hegde & A.N. Grover, JJ. Appeal No: Civil AppealNo. 62 & 63 of 1969
Whether Section 29 of the Kerala Agricultural Income Tax Act, 1950 (as amended in 1964) permits the Department to assess a family as an HUF when it had previously been assessed as divided and the family had ceased to exist before the assessment year --- Held: No.

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