Hindu undivided family status can exist with a husband and wife alone under Hindu law.

Under Hindu law, a Hindu undivided family need not consist of more than one male member; a family made up of a male member and his wife is sufficient to constitute an HUF even if the wife has no proprietary interest in family property and there is no living child. On that principle, the assessee's family of himself and his wife answered the description of an HUF and was correctly accepted in that status.

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Issues: Whether, on the facts and in the circumstances of the case, the assessee could be assessed in the status of a Hindu undivided family.

Analysis: For the purpose of status under Hindu law, an Hindu undivided family need not consist of more than one male member. A family comprising a male member and his wife is sufficient to constitute an HUF, even if the wife has no proprietary interest in the family properties and there is no living child. The assessee's family, consisting of himself and his wife, therefore answered the description of an HUF.

Conclusion: The assessee was correctly accepted as a Hindu undivided family, and the question was answered in favour of the assessee.

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