Assessment status must match the return filed unless statutory notice requires a different status before assessment.

A return filed voluntarily as a Hindu undivided family under section 139(1) controlled the assessment status unless the Revenue first called for a return in the individual status through the statutory notice procedure. Where no return existed in the individual status and no such notice was issued, an assessment completed in the status of an individual could not be sustained and was treated as void ab initio. The Tribunal also rejected the Revenue's alternative request to process the HUF return despite limitation.

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Issues: Whether an assessment could validly be framed in the status of an individual when the return had been filed in the status of a Hindu undivided family, and whether the Revenue was required to call for a return in the other status by notice before making such assessment.

Analysis: The return was filed voluntarily in the status of HUF under section 139(1) of the Income-tax Act, 1961. The assessment, however, was completed in the status of an individual. The Tribunal treated the declared status in the return as controlling unless the Revenue first required a return in the different status through the statutory notice procedure. In the absence of a return in the individual status and without a notice under the relevant provisions, the assessment in that status could not be sustained. The Tribunal also found no merit in the Revenue's alternative request for processing the HUF return irrespective of limitation.

Conclusion: The assessment in the status of an individual was void ab initio and was cancelled. The appeal was allowed in favour of the assessee.

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