https://www.taxtmi.com/caselaws?id=28154 The court determined that the assessee's status should be that of an individual rather than a Hindu Undivided Family (HUF). The income from the property received on partition was to be assessed as the income of an individual, not an HUF. Consequently, the inclusion of the minor sons' income in the assessee's income under Section 64(1)(ii) was upheld. The court's decision was based on established principles and relevant case law, with no costs awarded due to the absence of the assessee during proceedings. en-us Wed, 17 Nov 1982 00:00:00 +0530 Fri, 19 Feb 2010 13:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28154 The court determined that the assessee's status should be that of an individual rather than a Hindu Undivided Family (HUF). The income from the property received on partition was to be assessed as the income of an individual, not an HUF. Consequently, the inclusion of the minor sons' income in the assessee's income under Section 64(1)(ii) was upheld. The court's decision was based on established principles and relevant case law, with no costs awarded due to the absence of the assessee during proceedings. Case-Laws Income Tax Wed, 17 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28154