https://www.taxtmi.com/caselaws?id=26396 Assessments made in the assessee's individual status were unsustainable because the gifts were made by him as karta of a Hindu undivided family, not in his personal capacity. The appellate Tribunal had power to correct the assessed status and to set aside the assessments so the proper taxable unit could be assessed in accordance with law. While the finding that the individual assessments could not stand was accepted, cancelling the assessments outright was held to be the wrong course. The proper course was to set aside the assessments and direct fresh assessment in the status of a Hindu undivided family. en-us Mon, 14 Oct 1985 00:00:00 +0530 Thu, 04 Feb 2010 17:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26396 Assessments made in the assessee's individual status were unsustainable because the gifts were made by him as karta of a Hindu undivided family, not in his personal capacity. The appellate Tribunal had power to correct the assessed status and to set aside the assessments so the proper taxable unit could be assessed in accordance with law. While the finding that the individual assessments could not stand was accepted, cancelling the assessments outright was held to be the wrong course. The proper course was to set aside the assessments and direct fresh assessment in the status of a Hindu undivided family. Case-Laws Income Tax Mon, 14 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26396