HUF reassessment notice must be addressed to the family, not merely to an individual member, for valid reopening.

Reopening an assessment under the Income-tax Act requires a valid section 148 notice as a condition precedent to action under section 147. Where the assessee is a Hindu undivided family, the notice must be addressed to the HUF, although it may be served on the manager or another adult member. A notice referring to proposed assessment of HUF income but addressed only to the widow individually was not issued to the assessee sought to be reassessed. The notice was therefore illegal and without jurisdiction, and the writ petition succeeded.

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Issues: Whether a notice issued under section 148 of the Income-tax Act, 1961, for reopening an assessment of a Hindu undivided family is valid when it is addressed to the widow individually and not to the Hindu undivided family.

Analysis: Reopening an assessment under section 147 requires a valid notice under section 148 as a condition precedent. Where the assessee is a Hindu undivided family, the notice must be addressed to the family, though service may be effected on the manager or any adult member. In this case, the notice stated that the income of the Hindu undivided family was proposed to be assessed, but it was addressed only to the widow and not to the Hindu undivided family. The eldest son was the karta, and the notice was not issued to the assessee sought to be reassessed.

Conclusion: The notice was illegal and without jurisdiction, and the writ petition succeeded.

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