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<h1>High Court directs Income Tax Commissioner to present case on Hindu undivided family status. Rule absolute, liberty to amend petition.</h1> The High Court of Calcutta directed the Commissioner of Income Tax to state a case for the opinion of the Court on whether certain assessees qualify as a ... - The High Court of Calcutta directed the Commissioner of Income Tax to state a case for the opinion of the Court regarding whether certain assessees are entitled to be treated as a Hindu undivided family for Income Tax purposes. The Court emphasized the importance of the Commissioner providing all relevant facts in the case stated for the Court to decide. The Rule was made absolute on the question of the assesses' status as a Hindu undivided family. Liberty was granted to amend the petition. Charu Chander Ghose and P.L. Buckland JJ. agreed with the judgment.