https://www.taxtmi.com/caselaws?id=297874 The court held that the assessment of the Hindu Undivided Family (HUF) for the year 1980-1981 was invalid as the HUF had partitioned before the assessment order was passed. Section 171 did not apply as the HUF had not been previously assessed. The court ruled in favor of the assessee, invalidating the assessment made by the Income Tax Officer. en-us Thu, 26 May 2005 00:00:00 +0530 Mon, 27 Sep 2021 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297874 The court held that the assessment of the Hindu Undivided Family (HUF) for the year 1980-1981 was invalid as the HUF had partitioned before the assessment order was passed. Section 171 did not apply as the HUF had not been previously assessed. The court ruled in favor of the assessee, invalidating the assessment made by the Income Tax Officer. Case-Laws Income Tax Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297874