https://www.taxtmi.com/caselaws?id=22877 Later-year income-tax status is not controlled by an earlier assessment-year finding, and a finding on one year does not operate as res judicata for subsequent years. A HUF claim can succeed only when partition or family status is conclusively established under the applicable statutory scheme; otherwise the assessee may be assessed as an individual. The text treats section 171 of the 1961 Act and section 25A of the 1922 Act as reflecting a principle of comity for status recognition, not a general bar on year-to-year re-examination. en-us Fri, 13 Jul 1990 00:00:00 +0530 Mon, 14 Dec 2009 17:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22877 Later-year income-tax status is not controlled by an earlier assessment-year finding, and a finding on one year does not operate as res judicata for subsequent years. A HUF claim can succeed only when partition or family status is conclusively established under the applicable statutory scheme; otherwise the assessee may be assessed as an individual. The text treats section 171 of the 1961 Act and section 25A of the 1922 Act as reflecting a principle of comity for status recognition, not a general bar on year-to-year re-examination. Case-Laws Income Tax Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22877