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<h1>Assessee's Status as Hindu Undivided Family Upheld in High Court Ruling</h1> The High Court of Madras held that the assessee should be assessed as a Hindu undivided family for the relevant assessment years, rejecting the initial ... Assessment - assessee was a Vysia and his so-called wife was a Sudhra and that beyond the fact that there was only the tying of thali, there was no other ceremony - Whether the Tribunal was right in law in holding that the assessee was entitled to be assessed in the status of HUF - Held, yes 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.