https://www.taxtmi.com/caselaws?id=6854 The court determined that the respondent's assets should be assessed as belonging to him as an individual and not as a Hindu Undivided Family. The court rejected the Appellate Tribunal's decision and held that the assets belonged solely to the respondent, as his wife and daughters did not have ownership rights over the assets. The court distinguished this case from others and concluded that the respondent's assets were not part of an HUF. The court answered the reference in the negative, with each party bearing their own costs and the advocate's fee fixed at Rs. 250. en-us Mon, 30 Nov 1964 00:00:00 +0530 Fri, 06 Feb 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6854 The court determined that the respondent's assets should be assessed as belonging to him as an individual and not as a Hindu Undivided Family. The court rejected the Appellate Tribunal's decision and held that the assets belonged solely to the respondent, as his wife and daughters did not have ownership rights over the assets. The court distinguished this case from others and concluded that the respondent's assets were not part of an HUF. The court answered the reference in the negative, with each party bearing their own costs and the advocate's fee fixed at Rs. 250. Case-Laws Wealth-tax Mon, 30 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6854