https://www.taxtmi.com/caselaws?id=412642 The Tribunal concluded that the assessment on the Hindu Undivided Family (HUF) was invalid as the HUF had ceased to exist at the time of assessment. Section 171 of the Income Tax Act was deemed inapplicable since the HUF had not been previously assessed as such. The protective assessment made by the Assessing Officer was not upheld due to insufficient evidence of the HUF's disruption. Consequently, the Tribunal annulled the assessment in the hands of the HUF, allowing the appeal of the assessee. en-us Mon, 20 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412642 The Tribunal concluded that the assessment on the Hindu Undivided Family (HUF) was invalid as the HUF had ceased to exist at the time of assessment. Section 171 of the Income Tax Act was deemed inapplicable since the HUF had not been previously assessed as such. The protective assessment made by the Assessing Officer was not upheld due to insufficient evidence of the HUF's disruption. Consequently, the Tribunal annulled the assessment in the hands of the HUF, allowing the appeal of the assessee. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412642