https://www.taxtmi.com/caselaws?id=119124 The Tribunal upheld the assessment of rental income in the hands of the Hindu Undivided Family (HUF), validated the reopening of assessment under section 148, and dismissed claims of physical division and double taxation. It emphasized that the family arrangement did not meet the legal requirements for partition recognition under section 171, thus affirming the assessability of rental income in the HUF's hands. en-us Fri, 28 Jan 2005 00:00:00 +0530 Mon, 09 Jul 2012 11:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119124 The Tribunal upheld the assessment of rental income in the hands of the Hindu Undivided Family (HUF), validated the reopening of assessment under section 148, and dismissed claims of physical division and double taxation. It emphasized that the family arrangement did not meet the legal requirements for partition recognition under section 171, thus affirming the assessability of rental income in the HUF's hands. Case-Laws Income Tax Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119124