whether it is permissible for the Income tax Department to make assessment on the respondents herein in the status of the Hindu undivided families once the Kerala Joint Hindu Family System Abolition Act, 1975 for short the Act , has been brought into force.
The said Act was enacted to abolish the joint family system among the Hindus in the State of Kerala.
It has been brought into force on and with effect from December 1, 1976.
A companymon question arises in these appeals, viz.,
