https://www.taxtmi.com/caselaws?id=19224 The Tribunal upheld the validity of the reunion of a Hindu undivided family (HUF) between Vaiyapuri Chettiar and his son, Rajkumar, under Hindu law. The reunion, established by a deed dated October 1, 1979, was deemed valid, but the clause allowing the option to bring in only some properties was deleted. All properties of the previous joint family pre-partition were considered part of the reunited joint family. The Income-tax Officer was directed to assess income from all properties of the former joint family in the hands of the reunited HUF. The Tribunal's decision was affirmed, ruling in favor of the reunited HUF against the Department. en-us Thu, 05 Jan 1995 00:00:00 +0530 Wed, 04 Nov 2009 16:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19224 The Tribunal upheld the validity of the reunion of a Hindu undivided family (HUF) between Vaiyapuri Chettiar and his son, Rajkumar, under Hindu law. The reunion, established by a deed dated October 1, 1979, was deemed valid, but the clause allowing the option to bring in only some properties was deleted. All properties of the previous joint family pre-partition were considered part of the reunited joint family. The Income-tax Officer was directed to assess income from all properties of the former joint family in the hands of the reunited HUF. The Tribunal's decision was affirmed, ruling in favor of the reunited HUF against the Department. Case-Laws Income Tax Thu, 05 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19224