https://www.taxtmi.com/caselaws?id=65623 The Tribunal held that the smaller Hindu Undivided Family (HUF) could not be deemed the owner of any part of the larger HUF's property pre-partition in 1980. Consequently, freezing the property value based on the 1971-72 assessment year was deemed inapplicable. The assessee's claim was rightly denied by the authorities, leading to the dismissal of the appeals for both years. en-us Thu, 31 Jan 1991 00:00:00 +0530 Fri, 18 Feb 2011 10:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65623 The Tribunal held that the smaller Hindu Undivided Family (HUF) could not be deemed the owner of any part of the larger HUF's property pre-partition in 1980. Consequently, freezing the property value based on the 1971-72 assessment year was deemed inapplicable. The assessee's claim was rightly denied by the authorities, leading to the dismissal of the appeals for both years. Case-Laws Wealth-tax Thu, 31 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65623