https://www.taxtmi.com/caselaws?id=61895 Assessment status depended on whether a partition had been recognised under section 171 of the Income-tax Act, 1961. In the absence of partition by metes and bounds and with no finding of partition under section 171, the Hindu undivided family status could not be displaced. The Kerala Joint Hindu Family System (Abolition) Act, 1975 did not justify assessment in an individual capacity on the facts accepted in earlier years, particularly where the family status had been consistently treated as HUF and no lawful change was shown. The assessee was therefore entitled to be assessed as an HUF, not as an individual. en-us Fri, 12 Jan 1996 00:00:00 +0530 Sat, 15 Jan 2011 18:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61895 Assessment status depended on whether a partition had been recognised under section 171 of the Income-tax Act, 1961. In the absence of partition by metes and bounds and with no finding of partition under section 171, the Hindu undivided family status could not be displaced. The Kerala Joint Hindu Family System (Abolition) Act, 1975 did not justify assessment in an individual capacity on the facts accepted in earlier years, particularly where the family status had been consistently treated as HUF and no lawful change was shown. The assessee was therefore entitled to be assessed as an HUF, not as an individual. Case-Laws Income Tax Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61895