https://www.taxtmi.com/caselaws?id=66496 A marital separation by private arrangement does not by itself end the legal status of spouses or the wife's membership in a Hindu joint family; absent a decree of judicial separation, the spouses remain legally wedded and sapinda relationship remains relevant. On that basis, the assessee continued to be assessable as a specified Hindu undivided family, and the contrary contention failed. Reassessment under section 147(a) was also upheld because assessment in an incorrect status can result in escapement of income in the proper hands, and the recorded reasons for reopening need not be communicated to the assessee as a of validity. The reassessment was therefore valid. en-us Mon, 25 May 1987 00:00:00 +0530 Sat, 26 Feb 2011 11:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66496 A marital separation by private arrangement does not by itself end the legal status of spouses or the wife's membership in a Hindu joint family; absent a decree of judicial separation, the spouses remain legally wedded and sapinda relationship remains relevant. On that basis, the assessee continued to be assessable as a specified Hindu undivided family, and the contrary contention failed. Reassessment under section 147(a) was also upheld because assessment in an incorrect status can result in escapement of income in the proper hands, and the recorded reasons for reopening need not be communicated to the assessee as a of validity. The reassessment was therefore valid. Case-Laws Income Tax Mon, 25 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66496