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of <h1>High Court rules HUF not association of persons. Assessee wins, Department to bear costs. Section 148 notice uncontested.</h1> <h3>Shantikumar Maganlal Jain And Others Versus Commissioner Of Income-Tax, Vidarbha And Marathwada</h3> Shantikumar Maganlal Jain And Others Versus Commissioner Of Income-Tax, Vidarbha And Marathwada - [1984] 148 ITR 11, 41 CTR 366, 17 TAXMANN 275 The High Court of Bombay delivered a judgment on a tax case involving a partial partition of a Hindu Undivided Family (HUF). The court ruled that the members of the HUF did not form an association of persons. The court answered question No. 2 in favor of the assessee and question No. 3 in the affirmative, directing the Department to pay the costs of the assessee. The notice under section 148 of the Income-tax Act was not challenged.
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