https://www.taxtmi.com/caselaws?id=8911 The High Court determined that the assessee, as a sole coparcener without other family members, was correctly assessed as an individual for income tax purposes. The court emphasized the necessity of multiple members for the constitution of a Hindu undivided family, citing legal principles and precedents. The judgment upheld the assessment based on the absence of additional family members, aligning with previous decisions that highlighted the requirement of multiple members for the existence of a joint family. en-us Mon, 13 Nov 1972 00:00:00 +0530 Wed, 17 Jun 2009 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8911 The High Court determined that the assessee, as a sole coparcener without other family members, was correctly assessed as an individual for income tax purposes. The court emphasized the necessity of multiple members for the constitution of a Hindu undivided family, citing legal principles and precedents. The judgment upheld the assessment based on the absence of additional family members, aligning with previous decisions that highlighted the requirement of multiple members for the existence of a joint family. Case-Laws Wealth-tax Mon, 13 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8911