https://www.taxtmi.com/caselaws?id=28035 Where partition of the family is found and the assessee thereafter holds property and carries on business in an individual capacity, assessment in the status of an individual is justified. The general principle that a Hindu undivided family may consist of a single male member with wife and daughters did not assist the assessee on these facts, because the record showed an actual partition followed by individual ownership and business. The assessee was therefore rightly assessed as an individual, and the reference was answered against him. en-us Thu, 05 Feb 1981 00:00:00 +0530 Wed, 17 Feb 2010 14:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28035 Where partition of the family is found and the assessee thereafter holds property and carries on business in an individual capacity, assessment in the status of an individual is justified. The general principle that a Hindu undivided family may consist of a single male member with wife and daughters did not assist the assessee on these facts, because the record showed an actual partition followed by individual ownership and business. The assessee was therefore rightly assessed as an individual, and the reference was answered against him. Case-Laws Wealth-tax Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28035