https://www.taxtmi.com/caselaws?id=25958 The High Court held that the status of an individual assessee under Hindu law does not automatically change to that of a Hindu undivided family under the Income-tax Act upon marriage. The court emphasized that marriage without issue does not alter the individual's status for income tax assessment, citing precedents like C. Krishna Prasad v. CIT and Surjit Lal Chhabda v. CIT. The Tribunal's decision considering the assessee as a Hindu undivided family post-marriage was deemed incorrect, and the court ruled in favor of the Revenue. en-us Wed, 17 Dec 1986 00:00:00 +0530 Tue, 02 Feb 2010 10:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25958 The High Court held that the status of an individual assessee under Hindu law does not automatically change to that of a Hindu undivided family under the Income-tax Act upon marriage. The court emphasized that marriage without issue does not alter the individual's status for income tax assessment, citing precedents like C. Krishna Prasad v. CIT and Surjit Lal Chhabda v. CIT. The Tribunal's decision considering the assessee as a Hindu undivided family post-marriage was deemed incorrect, and the court ruled in favor of the Revenue. Case-Laws Income Tax Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25958