https://www.taxtmi.com/caselaws?id=69631 The court held that Hindu Undivided Families (HUFs) are not eligible for relief under section 80C of the Income-tax Act, 1961, as it is only applicable to individuals and certain AOPs/BOIs. The mistake in granting relief to HUFs was rectifiable under section 154, as it was a clear error. The court dismissed claims of discrimination between individuals and HUFs, promissory estoppel, and contributory negligence against the Income Tax Officers. The appeals were dismissed, and the court expressed regret for the lack of clarity in government publications but upheld the rectification orders. en-us Wed, 21 Apr 1982 00:00:00 +0530 Mon, 11 Apr 2011 11:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69631 The court held that Hindu Undivided Families (HUFs) are not eligible for relief under section 80C of the Income-tax Act, 1961, as it is only applicable to individuals and certain AOPs/BOIs. The mistake in granting relief to HUFs was rectifiable under section 154, as it was a clear error. The court dismissed claims of discrimination between individuals and HUFs, promissory estoppel, and contributory negligence against the Income Tax Officers. The appeals were dismissed, and the court expressed regret for the lack of clarity in government publications but upheld the rectification orders. Case-Laws Income Tax Wed, 21 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69631