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1971 (8) TMI 80 - CALCUTTA HIGH COURT
Reassessment of a Hindu undivided family after its partition - it was not previously assessed to tax - Notice under section 148 of the Income-tax Act to the disrupted Hindu undivided family was without jurisdiction and it was not properly served. The said notice for the assessment year 1955-56 is hereby quashed and consequently the notice under section 142(1) of the Income-tax Act, 1961, is also hereby quashed and set aside. Respondents are restrained from giving any further effect to the said notices