https://www.taxtmi.com/caselaws?id=63351 After the merger of a former princely State, the former ruler ceased to be a sovereign and became subject to Hindu personal law, so ancestral properties were assessable in the status of a Hindu Undivided Family rather than as an individual. The assessee's earlier returns as an individual and subsequent dealings with some properties did not determine the correct tax status or create an estoppel against asserting it. Because the properties were ancestral in origin and the assessee was Hindu, the proper status after merger was that of a HUF with his legal heirs, and the revenue's objection failed. en-us Mon, 24 Dec 1979 00:00:00 +0530 Sat, 29 Jan 2011 15:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63351 After the merger of a former princely State, the former ruler ceased to be a sovereign and became subject to Hindu personal law, so ancestral properties were assessable in the status of a Hindu Undivided Family rather than as an individual. The assessee's earlier returns as an individual and subsequent dealings with some properties did not determine the correct tax status or create an estoppel against asserting it. Because the properties were ancestral in origin and the assessee was Hindu, the proper status after merger was that of a HUF with his legal heirs, and the revenue's objection failed. Case-Laws Income Tax Mon, 24 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63351