https://www.taxtmi.com/caselaws?id=26726 An assessment in the status of a Hindu undivided family was treated as distinct from assessment as an individual, so a prior individual assessment did not preclude the assessee's later claim to HUF status. On that basis, the HUF status issue was resolved in favour of the assessee. For advance tax, assessment in one legally distinct status did not satisfy the requirement of prior regular assessment in the HUF status under section 212(3), so the obligation to file an estimate remained. Because no estimate was filed and no advance tax was paid, interest under section 217 was held leviable, and estoppel did not assist the assessee. en-us Fri, 28 Feb 1986 00:00:00 +0530 Mon, 08 Feb 2010 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26726 An assessment in the status of a Hindu undivided family was treated as distinct from assessment as an individual, so a prior individual assessment did not preclude the assessee's later claim to HUF status. On that basis, the HUF status issue was resolved in favour of the assessee. For advance tax, assessment in one legally distinct status did not satisfy the requirement of prior regular assessment in the HUF status under section 212(3), so the obligation to file an estimate remained. Because no estimate was filed and no advance tax was paid, interest under section 217 was held leviable, and estoppel did not assist the assessee. Case-Laws Income Tax Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26726