https://www.taxtmi.com/caselaws?id=18952 The Income-tax Appellate Tribunal determined that the assessee should be considered a specified Hindu undivided family due to the wife's taxable wealth and her status as a family member, even though she was not a coparcener. The Tribunal's decision aligned with legal precedents and Hindu law provisions, establishing that a Hindu undivided family can exist with only one male coparcener. As a result, the reference was decided in favor of the Revenue against the assessee for the assessment year 1976-77 under the Wealth-tax Act, 1957. en-us Thu, 12 Jan 1995 00:00:00 +0530 Tue, 03 Nov 2009 10:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18952 The Income-tax Appellate Tribunal determined that the assessee should be considered a specified Hindu undivided family due to the wife's taxable wealth and her status as a family member, even though she was not a coparcener. The Tribunal's decision aligned with legal precedents and Hindu law provisions, establishing that a Hindu undivided family can exist with only one male coparcener. As a result, the reference was decided in favor of the Revenue against the assessee for the assessment year 1976-77 under the Wealth-tax Act, 1957. Case-Laws Wealth-tax Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18952