https://www.taxtmi.com/caselaws?id=63541 The Tribunal held that the assessee HUF had not been assessed as a HUF under the Income Tax Act prior to the relevant assessment years. Assessments made on an individual could not be equated to assessments made on the HUF. The Tribunal found that the assessments made on the individual prior to the partition of the HUF did not convert into assessments on the HUF itself. Consequently, the Tribunal's decision to delete certain share income and include a specific sum in the total income of the assessee was upheld, with the Reference Applications being rejected. en-us Tue, 27 Oct 1987 00:00:00 +0530 Mon, 31 Jan 2011 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63541 The Tribunal held that the assessee HUF had not been assessed as a HUF under the Income Tax Act prior to the relevant assessment years. Assessments made on an individual could not be equated to assessments made on the HUF. The Tribunal found that the assessments made on the individual prior to the partition of the HUF did not convert into assessments on the HUF itself. Consequently, the Tribunal's decision to delete certain share income and include a specific sum in the total income of the assessee was upheld, with the Reference Applications being rejected. Case-Laws Income Tax Tue, 27 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63541