https://www.taxtmi.com/caselaws?id=104036 An assessment cannot be framed in the status of a Hindu undivided family where the return was filed as an individual unless the Revenue follows the proper procedure and issues the requisite notice before making the change of status. The text states that assessing the income in a different status without such notice is procedurally defective and renders the assessment unsustainable. The assessment was therefore held invalid, null and void, and the issue was decided in favour of the assessee. en-us Thu, 22 Apr 1999 00:00:00 +0530 Mon, 27 Feb 2012 13:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104036 An assessment cannot be framed in the status of a Hindu undivided family where the return was filed as an individual unless the Revenue follows the proper procedure and issues the requisite notice before making the change of status. The text states that assessing the income in a different status without such notice is procedurally defective and renders the assessment unsustainable. The assessment was therefore held invalid, null and void, and the issue was decided in favour of the assessee. Case-Laws Income Tax Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104036