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of <h1>Court dismisses petition on income tax assessment of Hindu undivided family partnership.</h1> <h3>Bhag Mal Charanji Lal Versus Commissioner Of Income-Tax</h3> Bhag Mal Charanji Lal Versus Commissioner Of Income-Tax - [1987] 163 ITR 721, 55 CTR 131 The High Court of Punjab and Haryana dismissed the petition regarding income tax assessment of a Hindu undivided family concern, M/s. Bhag Mal Charanji Lal, where a coparcener entered into a partnership agreement for a business in petroleum products. The Tribunal found that the coparcener entered into the partnership representing the family, not individually. The court held it as a finding of fact and dismissed the petition without costs.
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