https://www.taxtmi.com/caselaws?id=16369 Separate assessments of a Hindu undivided family and an individual assessee had already been made, and the Commissioner's suo motu revision to club agricultural income from partnership interests was held unsustainable. The alleged blending of partnership interest into the family hotchpot was not shown to be a transfer attracting the deeming provisions for settlement, disposition or transfer, and a unilateral blending by a coparcener was treated as distinct from a bilateral transfer. The provision dealing with assets remaining the settlor's property did not apply once the property had actually passed to the family. The revisional order rested on the legally untenable assumption that the assessee held two separate statuses in a manner justifying clubbing. en-us Thu, 27 Mar 1997 00:00:00 +0530 Mon, 07 Sep 2009 13:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16369 Separate assessments of a Hindu undivided family and an individual assessee had already been made, and the Commissioner's suo motu revision to club agricultural income from partnership interests was held unsustainable. The alleged blending of partnership interest into the family hotchpot was not shown to be a transfer attracting the deeming provisions for settlement, disposition or transfer, and a unilateral blending by a coparcener was treated as distinct from a bilateral transfer. The provision dealing with assets remaining the settlor's property did not apply once the property had actually passed to the family. The revisional order rested on the legally untenable assumption that the assessee held two separate statuses in a manner justifying clubbing. Case-Laws Income Tax Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16369