https://www.taxtmi.com/caselaws?id=35018 The court ruled in favor of the appellant, holding that the assessment under Section 171 of the Income Tax Act, 1961 was invalid as the appellant had never been assessed as a Hindu Undivided Family (HUF) before the relevant assessment year. The court found that the conditions for applying Section 171 were not met, rendering the assessment by the Income Tax Officer invalid. Consequently, the appeal was allowed, and the order of the Income Tax Appellate Tribunal was set aside. en-us Tue, 20 Jan 2009 00:00:00 +0530 Tue, 01 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35018 The court ruled in favor of the appellant, holding that the assessment under Section 171 of the Income Tax Act, 1961 was invalid as the appellant had never been assessed as a Hindu Undivided Family (HUF) before the relevant assessment year. The court found that the conditions for applying Section 171 were not met, rendering the assessment by the Income Tax Officer invalid. Consequently, the appeal was allowed, and the order of the Income Tax Appellate Tribunal was set aside. Case-Laws Income Tax Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35018