https://www.taxtmi.com/caselaws?id=28777 The High Court held that the marriage of the assessee did not change his status or the nature of the property received in partition as a single member of the Hindu Undivided Family (HUF). As there was no son born, the assessee retained absolute ownership over the property, making his income taxable as an individual. The Court disagreed with a previous decision recognizing an HUF after marriage without considering the requirement of two or more members for an HUF. The Court ruled in favor of the Department, directing the assessee to be assessed as an individual, with each party bearing their own costs. en-us Mon, 10 Jan 1983 00:00:00 +0530 Thu, 25 Feb 2010 15:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28777 The High Court held that the marriage of the assessee did not change his status or the nature of the property received in partition as a single member of the Hindu Undivided Family (HUF). As there was no son born, the assessee retained absolute ownership over the property, making his income taxable as an individual. The Court disagreed with a previous decision recognizing an HUF after marriage without considering the requirement of two or more members for an HUF. The Court ruled in favor of the Department, directing the assessee to be assessed as an individual, with each party bearing their own costs. Case-Laws Income Tax Mon, 10 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28777