https://www.taxtmi.com/caselaws?id=8691 The court held that the Income-tax Officer was not justified in canceling the assessment order as the income belonged to the Hindu undivided family and not the individual. The court emphasized that since the entire income was disclosed in the individual return initially filed, there was no need to refer to the return filed in the status of a Hindu undivided family. The court rejected the argument that the return in the status of a Hindu undivided family was impliedly disposed of, distinguishing this case from previous judgments. Ultimately, the department was awarded costs, and the counsel's fee was assessed accordingly. en-us Thu, 10 Aug 1972 00:00:00 +0530 Tue, 02 Jun 2009 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8691 The court held that the Income-tax Officer was not justified in canceling the assessment order as the income belonged to the Hindu undivided family and not the individual. The court emphasized that since the entire income was disclosed in the individual return initially filed, there was no need to refer to the return filed in the status of a Hindu undivided family. The court rejected the argument that the return in the status of a Hindu undivided family was impliedly disposed of, distinguishing this case from previous judgments. Ultimately, the department was awarded costs, and the counsel's fee was assessed accordingly. Case-Laws Income Tax Thu, 10 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8691