https://www.taxtmi.com/caselaws?id=6430 An unmarried Hindu male, with no other existing member in the alleged family, could not be assessed as a Hindu undivided family because an HUF requires plurality of persons and, for income-tax purposes, status must be determined on present facts. Section 2(31) treats an individual and an HUF as distinct taxable entities, and section 4 charges tax on every person accordingly. The Court rejected reliance on possible future adoption or other additions, as those possibilities did not establish that a single individual by himself constitutes an HUF. The assessee was therefore assessable only as an individual. en-us Tue, 12 Nov 1974 00:00:00 +0530 Fri, 21 Feb 2025 17:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6430 An unmarried Hindu male, with no other existing member in the alleged family, could not be assessed as a Hindu undivided family because an HUF requires plurality of persons and, for income-tax purposes, status must be determined on present facts. Section 2(31) treats an individual and an HUF as distinct taxable entities, and section 4 charges tax on every person accordingly. The Court rejected reliance on possible future adoption or other additions, as those possibilities did not establish that a single individual by himself constitutes an HUF. The assessee was therefore assessable only as an individual. Case-Laws Income Tax Tue, 12 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6430