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<h1>Assessee's Status as Hindu Undivided Family Upheld in High Court Ruling</h1> <h3>Commissioner of Income-Tax, Madras Versus Estate Of Late C. Raju Chettiar.</h3> Commissioner of Income-Tax, Madras Versus Estate Of Late C. Raju Chettiar. - [1970] 76 ITR 211 The High Court of Madras ruled that the assessee was entitled to be assessed in the status of a Hindu undivided family for the assessment years 1959-60 and 1960-61. The Income-tax Officer initially charged the assessee as an unmarried individual, but the Tribunal disagreed and considered the marriage valid under Madras Act No. 21 of 1967. The reference was answered against the revenue with no costs.